Hon’ble Pramod Kumar Srivastava, J.—An instrument dated 18.5.2004 was executed, the first party of which was petitioner and the second party was respondent No. 4 Bharat Sanchar Nigam Ltd. (BSNL). By this instrument, it was agreed that on top floor of property of petitioner the second party BSNL will erect tower. The agreement for this instrument was for 5 years and under this agreement BSNL had to pay Rs. 4200/- per month as rent to petitioner. This instrument was mentioned as “agreement of lease”. It was also agreed between the parties to this instrument that the document shall be presented for registration by the lessor (petitioner) and shall be registered at the cost of said lessor. It was also agreed that this agreement of lease would be for 5-years only, and after that period it may be extended up to another 15 years. At the time of execution of this instrument stamp duty of Rs. 100/- was paid. After its registration, the respondent No. 3 had issued show-cause notice to petitioner regarding deficiency in payment of stamp duty, and after receiving petitioner’s objection, it had passed order dated 17.3.2009 by which it was held that for calculation of duty said instrumen