1. The issue involved in both the Writ Petitions are common and hence, they are taken up together and disposed of through this Common Order.

2. The case of the petitioner is that they are engaged in the business of manufacture and sale of cement. Limestone is the main raw material for the manufacture of cement. The petitioner therefore applied and has obtained various mining leases. It is the case of the petitioner that they have nearly 26 mining leases in various Districts. One such mining lease is for an extent of 70.25 acres of patta lands belonging to the petitioner. The lease was granted in favour of the petitioner for a period of 20 years through the Government Order issued in the year 1962 and this period ended in the year 1982. Thereafter, it was renewed from time to time upto the year 2017. When the third renewal was made for a period of 20 years from 1997 upto 2017, lease deed was executed in favour of the petitioner and the petitioner was directed to pay the stamp duty on the basis of the royalty payable. The petitioner made a representation and requested that the stamp duty shall be calculated only based on the annual dead rent and not on the annual royalty payable. Even