(1.) Heard learned Counsel for the parties.
(2.) By means of this writ petition, the Petitioner has sought a writ for setting aside the order dated 14-9-2001 passed by the Collector Almora in Stamp Case No. 36/1999-2000 and also the orders dated 12-12-2001 and 29-4-2002 passed by Commissioner Kumaun Division and Additional Chief Revenue Commissioner Nainital in Stamp Revision No. 2/2001-2002 and Revision No. 22 of 2002-2003 respectively.
(3.) Proceeding in Stamp Case No. 36/99-2000, Sub Registrar Almora v. Sri Suresh Tulsidas Kilachand under the Stamps Act was registered in the Court of District Magistrate/Collector Almora. It appears that the instrument of lease deed for a period of thirty years was executed on 19-1-1996 in respect of 21 Nali, 10 Muthi land and building existing in Khatauni Khata No. 1 of Patti Khas Parja, Almora. The Petitioner had paid stamp duty of Rs. 1,56,745/- on the said instrument. It appears that the provisions of the U.P. Zamindari Abolition and Land Reforms Act were applicable to the land in question.