- (1.) Petitioner before this Court seeks quashing of the orders dated 26.10.2010 and dated 1.02.2013 passed by the Assistant Commissioner of Stamp, Ghaziabad in proceeding under Section 33/47 A of the Indian Stamp act as also of the order of the Chief Controlling Revenue Authority/Board of Revenue dated 4.03.2013 passed in Appeal no.24/25 of 2013-13 (Annexures 6, 8 & 10 to the present petition).
(2.) Facts in short leading to the present petition are as follows : Lease rights in respect of Plot no.C-77/2-3 B. S. Road Industrial Area, Site-1, Ghaziabad was granted in favour of one Rajendra Kumar on 27.02.73 for 90 years. It appears that a transfer application was made by Sri Rajendra Kumar and one Maharaja Steels qua the plot in question. The application of transfer was granted and the plot was leased in favour of Maharaja Steels. The deed thereof was registered on 21.08.2003. Maharaja Steels in turn made a surrender/transfer application along with the petitioner. On that basis the plot in question was leased out in favour of the petitioner under a deed which was executed by U.P.S.I.D.C., Ghaziabad on 27.12.2008. A copy of the deed has been enclosed as Annexure 1. At page 26 of the paper book there is a specific mention of the lease of the same plot in favour of M/s Maharaja Steels duly registered on 21.08.2003.
(3.) It is, therefore, admitted on record that the lease of the plot in question was not the first transfer of the said plot in favour of the petitioner by the U.P.S.I.D.C. This lease deed was registered on 29.12.2008. Although, the petitioner was not entitled to any exemption from stamp duty under the Government Order dated 9.07.2008 as the lease in his favour was not the first lease of the plot in question, he claimed such exemption, which was allowed and the deed was got registered aftr payment of reduced stamp duty, based on exemption in terms of Government Order dated 9.07.2008.;