By the Court— The plaintiff/petitioner is assailing the order dated 26.2.2002, a passed by First Civil Judge Class-II Panna in C.S. No.14-AN/2001 by which the Trial Court has impounded the lease document and has ordered payment of stamp duty and penalty, consequently assailing the order the writ petition has been preferred.

2. It is submitted by Shri Pranay Verma, learned counsel appearing for petitioner that as per the exemption carved out under Article 35 of Schedule 1A of Indian Stamp Act, 1899, an agricultural lease for a period of one year is exempt from the payment of stamp duty. The Trial Court has not correctly interpreted Article 35. It is specifically provided in Article 35 that when a definite term is expressed and such term does not exceed one year or when the average annual rent reserved does not exceed one hundred rupees. In the instant case the lease was only for the period of one year, thus, the document, could not have been impounded by the leaned Trial Judge, the order being illegal, deserves to be set aside.

3. We have perused the document Ex. P1. It is an agricultural lease for a period of one year though 19 quintal of wheat was agreed to be paid, in lieu