ORDER

D.D. Seth, J. - This is a petition under Article 226 of the Constitution and arises out of the following circumstances.

2. The Distt. Board Banda, now Antarim Zila Parishad, let out by public auction tolls of Rajapur Ghat public ferry to the Petitioner for five years from 1.10.1954 to 30.9.1959 on an yearly rent of Rs. 20,600/-. On 1.5.1956 the Distt, Board asked the Petitioner to pay Rs. 1,236/ as value of the stamp duty under the Indian Stamp Act, 1899 (Act II of 1899) (hereinafter called the Act). This duty was to be fixed to the deed of lease which. Was to be executed by the State Govt. The Petitioner protested against the demand, thereupon, the Distt. Board threatened the Petitioner with proceedings for realisation of the amount arrears of land revenue and also with prosecution. The Petitioner then made an application to the Collector u/s 31 of the Act for adjudication of proper stamp duty leviable on the rent of lease. As required by Section 31(2) of the Act the Petitioner also filed an abstract of the instrument on a plain water marked paper under his signature. The Collector determined the stamp duty as Rs. 504/-. On the receipt of the notice of this adjudication^ the C