JUDGMENT :

[Umesh Chandra Sharma, J.]

1. Heard Sri Madhav Jain, learned counsel for the petitioners and Sri Jitendra Narayan Singh, learned Additional Chief Standing Counsel for the State respondents.

2. This writ petition has been filed to quash the order dated 19.06.1999 passed by Additional District Magistrate (Finance & Revenue), Agra and order dated 11.01.2000 passed by the Commissioner, Agra Division, Agra, whereby both the authorities in relation to assignment dated 17th April, 1993, regarding unexpired lessee rights in the land with constructed con-structure assigned in favour of the petitioners for a sum of Rs.1,43,005/-concluded the deficiency of stamp duty.

3. In brief the facts of the case are that the Society known as Alok Sahkari Grah Nirman Samiti Ltd., Agra, has acquired lease hold rights for a period of eighty years from the Agra Development Authority, Agra in land of Block No. 34 at Sanjay Place, Agra, by means of registered lease deed dated 16.06.1980 and executed an agreement deed of lease on 17.04.1993 (Annexure No.1). The Sub Registrar, Agra exercised power under Section 33, 47-A (A) & (4) of the Stamp Act for realization of Stamp Duty by means of reference (An