Hon’ble Pramod Kumar Srivastava, J.—The Gorakhpur Industrial Development Authority (respondent No. 3) had executed a registered lease-deed of property in question in favour petitioner (M/s. Ankur Udyog Ltd. Nakaha No. 2, Gorakhpur) on 24.12.2010 for the land mentioned in said deed which was plot No. AL-2 of Sector 23 of Industrial Area for establishment of integrated steal plant and textile industry according to design and building plan approved by respondent No. 3 GIDA or by competent authority for 90 years. In consideration of said lease the lessee the petitioner had paid the provisional premium of Rs. 7,92,31000/- (Rs. Seven core Ninty two thousand, thirty one thousand only) for the land. It was also agreed in lease-deed that lessee will pay yearly rent of leased property, and also that in case lessor required to bear at any stage any additional cost of electrification or development or facilities etc., which benefit the said industrial area as a whole, then lessee shall pay the additional premium to lessor as may be determined for this behalf by the lessor. It was also agreed that lessee will bear and pay all the taxes, charges and assessment of every description, which may during the said term be assessed, charged or imposed upon either landlord or tenant or occupier. It was also agreed that lessee shall also pay to the lessor such recurring fee in nature of service of maintenance charges of whatever description (including charges for supply of water, expenses of maintenance of roads, drains, lights etc.) and for other common facilities and services as may be determined from time to time.

2. After execution of said lease-deed dated 24.12.2010, the Sub-Registrar, Sahjanwa, Gorakhpur had sent his report to Additional Commissioner (Stamp), Gorakhpur to the effect that insufficient stamp-fees was paid at the time of registration of said instrument. Then Assistant Commissioner (Stamp), Gorakhpur had sent his report dated 23.3.2012 alongwith report of Sub-Registrar, to respondent No. 2 Collector, Gorakhpur. Thereafter, respondent No. 2 Collector had issued notice dated 23.7.2014 under Section 47-A/33 of Stamp Act for initiating the proceedings of realization of deficient stamp fees. Said notice was replied on 14.5.2015 by the petitioner in concerned case No. D2014053100882 (State v. Ashok Kumar Jalan) with averment, inter alia, that on lease-deed in question dated 24.12.2010, entire stamp duty has already been paid by the petitioner and on other things relating to rent or maintenance charges, no such stamp fees can be imposed; therefore the notice is erroneous and liable to be discharged.

3. For property relating to same lease-deed two cases No. D2014053100882 and No. D-20130531001194 were started by respondent No. 2, in which similar notices were given and same reply was submitted on behalf of petitioner. After affording opportunity of hearing, respondent No. 2, Collector, Gorakhpur had passed impugned order dated 5.11.2016, in which it was held that in case No. D-20130531001194, no stamp duty is payable, but stamp-duty should be paid by petitioner on amount of future lease rent (on of Rs. 1,69,24,590/-) and on amount of future maintenance charges (on amount of Rs. 11,94,67,440/-), and also penalty is leviable on deficient stamp-duty. With this finding the respondent No. 2 had directed the petitioner to pay the stamp fees is payable on amount of future lease rent and future maintenance charges of the leased property amunted to Rs. 68,19,550/- alongwith penalty of Rs. 6,81,955/-, total Rs. 74,29,505/-. It was also directed that this deficiency stamp fees and penalty will be realized from petitioner alongwith interest @ 1.5 per cent per month.

4. Against this impugned judgment dated 5.11.2016 passed by respondent No. 2, Collector, Gorakhpur, present writ petition has been preferred on behalf of the petitioner. At t