OM PRAKASH, J. - (1.) Petitioner, a firm, which took a Theka from the Public Works Department for collection of toll tax in respect of the bridge, situate on Pilibhit Bharatpur Marg near Nadrai by-pass in Kasganj, district Etah, seeks quashing of the order dated 8-7-1982 passed by the respondent No. 3 holding that stamp duty under the Indian Stamp Act, 1899 (briefly, 'the Act, 1899') and an increased duty, of 2 per cent under Section 39 of the U.P. Urban Planning and Development Act, 1973 (for short, 'the Act, 1973') aggregating to Rs. 1,33,812.50 P is payable on the lease deed, for collecting the toll tax and also seeks quashing of the resultant communication dated 3-8-1982 (Annexure 7 to the writ petition) sent by the Executive Engineer, respondent No. 4, to the petitioner calling upon it to deposit the aforesaid amount of Rs.1,33,812.50 P by challan towards the stamp duty payable on the lease deed.
(2.) It is averred that pursuant to the news item dated 25-8-1981 published in Newspaper a public auction for the Theka for collection of toll tax was held on 25-9-1981 and the petitioner's highest bid of Rs. 50.78 lacs was accepted and then the petitioner was asked to deposit a sum of Rs. 2.34 lacs as security, which was furnished by depositing rupees one lac in cash and fixed deposit receipts of Rs. 1.34 lac. The petitioner was then asked by the respondent No. 4, pursuant to the order dated 8-7-1982 (Annexure '5-A' to the petition) passed by the respondent No. 3, to deposit stamp duty to the tune of Rs. 1,33,812.50 P for the purpose of registration of the lease deed. Admittedly, the petitioner carried on Theka for full period, without getting a registered lease executed.
(3.) The contention of the petitioner is that the Public Works Department (P.W.D) is exempt from stamp duty and lease deed executed on a stamp paper of Rs. 5.00- would suffice. The petitioner, therefore, prays that the respondents Nos. 1, 2 and 4 be directed to execute the lease deed in the petitioner's favour without forcing it to deposit Rs. 1,33,812.50 towards the stamp duty.;