10 This is what the learned Single Judge while allowing the writ petition held.
1. By this petition under Art.226 of the Constitution of India the petitioner / State has challenged the legality and propriety of the order dated 29.09.2002 (Annexure P / 1) passed by the Board of Revenue in Revenue Revision Case No.R.N.05 / S.A. / B - 103/11/09, whereby the Board of Revenue has reversed the order dated 3.3.2009 passed by the Collector of Stamps, Durg in Revenue Case No. 48 / B - 103/2008-09.
2. I have heard learned counsel for the parties, perused the order impugned, order dated 3.3.2009 passed by the Collector of Stamps, Durg and other documents filed on behalf of the petitioner / State.
3. Originally the land was lease out to Santosh Khaitan. After death of Santosh Khaitan his son Jitendra Khaitan has filed application for amendment of his name in aforesaid lease. By order dated 3.3.2009 the Collector of Stamps, Durg arrived at a finding that this would be new lease deed, therefore, stamp of Rs.73,106/- and penalty of Rs.100/- would be necessary. Aforesaid order has been reversed by the Board of Revenue on the ground that there is no change in the name of lessee.
4. After death of S

Click Here to Read the rest of this document