Rajan Roy, J.—Heard Shri Manish Singh along with Shri Azhar Ikram, learned counsel for the petitioner and Shri Jagdish Prasad Maurya, learned Additional Chief Standing Counsel for the State.

2. This is a writ petition under Article 226 of the Constitution of India challenging an order passed by the Additional District Magistrate, Finance and Revenue under Section 47-A read with Section 33/38 of the Indian Stamp Act, 1899 (For short ‘‘the Act, 1899’) as amended for its application to the State of U.P. as well as the revisional order passed under Section 56 of the said Act, 1899, affirming the same.

3. The facts of the case in brief are that a partnership Firm in the name and style M/s Onkar Rice Mills was in existence since prior to independence. The partnership was at Will. Shri Ram Autar and Shri Ram Tirath were two of the 7 partners of the said Firm. Movable properties were purchased by the Firm in the name of these two partners on 15.06.1964 and they were made part of the capital pool of the partnership Firm about which there is no dispute. On 13.09.1994 out of t