- (1.) THESE two writ petitions have been filed, challenging the common order dated 17.01.2002 passed in Stamp Revision No. 7 of 2000-2001 and Stamp Revision No.8 of 2000-2001, confirming the orders dated 7.3.2000 passed in Case No. 172/1597 and 173/1598 under Section 47-A/33 of the Indian Stamp Act, 1899. The petitioner has also challenged the aforesaid orders dated 7.3.2000 passed by the Addi­tional District Magistrate (Transgomti), Lucknow, wherein the deficiency of stamp duty of Rs. 2,66,900/- plus penalty of the like amount, in total Rs.5,33,800/- has been di­rected to be made good by the petitioner No. 2 in Case Nos. 172/1597 and 173/1598, sepa­rately.
(2.) HEARD Mr. T.N. Gupta, learned counsel for the petitioners as well as learned Stand­ing Counsel and perused the records. The facts of the case, in brief, are that the petitioner No. 1 is a recognized educa­tion institution (Girls Degree College). The petitioner college for its charitable and educational purposes had taken a lease of 1 bigha 5 biswa of land, situated at village Para, Pergana Tehsil and District Lucknow bear­ing Khasras No. 1365 and 1366 for a period of 90 years by two separate lease-deeds on a yearly rent of Rs.3000/- per year from its owners' Sri Chandrika Prasad and Ashok Kumar as well as Smt. Ramawati, vide lease-deed dated 6.1.1998, respectively.
(3.) THE petitioner had presented the afore­said lease-deeds enclosing the stamp duty of Rs.5100/- calculating on the valuation of land as Rs.3500/- on the basis of premium of Rs.5000/- and annual rent of Rs.3000/- as was prescribed in the Stamp Act, in the office of opposite party No. 3/Sub-Registrar/Deputy Registrar (Registration), District Lucknow. However, the opposite party No. 3 instead of registering the lease documents referred the matter to the opposite party No. 2 Additional District Magistrate (Transgomti), Lucknow, stating therein that there had been bar for ex­ecution of the lease under the U.P.Z.A. and L.R. Act, 1950 and even if, the lease is being ex­ecuted it shall be deemed as "conveyance" and the stamp fee shall be paid accordingly, which has not been paid. It was also men­tioned that since the lessee is an educational institution and its purpose for the use of land was not agriculture, hence it shall be deemed to be used for residential purposes.;