JUDGMENT :

1. Heard Sri Anubhav Chandra, learned counsel for the petitioner, Sri Siddharth Singh, learned Addl. Chief Standing Counsel.

2. Present petition has been filed for quashing the impugned orders dated 27.12.2006, 29.9.2007 passed by Respondent no.3/ Sub Divisional Officer, Tehsil Kerakat, District Jaunpur and order dated 4.9.2009 passed by Respondent no.2/ Deputy Commissioner (Stamps), Varanasi Division, Varanasi.

3. By the impugned order dated 27.12.2006 passed by Respondent no.3/ Sub-Divisional Officer, Tehsil Kerakat, District Jaunpur, treating the lease deed to be in perpetuity in proceedings initiated under Section 47-A of the Indian Stamps Act, deficiency of stamp duty was found in the light of Schedule 1-B Article 35(a)(vi) of the Indian Stamps Act. The revision filed against the same was also dismissed.

4. It was submitted by learned counsel for the petitioner that initially order dated 27.12.2006 was passed by Respondent no.3 against the petitioner without granting proper opportunity of hearing to him and without following proper procedure of law. It was further pointed out that in fact, lease deed was surrendered on 2.6.2006.

5. The restoration application filed again