- (1.) The writ petition is directed against the order of the Collector dated 7.4.2006 passed in proceedings under the Indian Stamp Act, 1899 (hereinafter referred to as the Act) and the revisioinal order thereto dated 27.6.2011 passed by the Chief Controlling Revenue Authority (hereinafter referred to as the CCRA).
(2.) The solitary question which falls for consideration in this writ petition is whether the four instruments in question are chargeable to stamp duty as transfer of lease by way of assignment under Article 63 or as a conveyance of sale under Article 23(a) or as a lease/Sub-lease under Article 35 of the Schedule 1-B of the Act.
(3.) Before making an attempt to answer the above question, it would be profitable to narrate in brief certain facts giving rise to the present writ petition.;