(1.) Both the Writ Petitions have been filed challenging the order passed by the first Respondent dtd. 12/6/2017 thereby rejecting the appeal filed by both the petitioners and confirming the order passed by the second respondent dtd. 7/10/2015 thereby directing to pay stamp duty of Rs.9,21,271.50 and registration fee of Rs.9,213.00 for the registration of the lease amendment deed dtd. 9/9/2016.
(2.) The petitioner in W.P.No.7235 of 2018 is the lessor (hereinafter called as lessor) and the petitioner in W.P.No.6892 of 2018 is the lessee (hereinafter called as lessee).
(3.) The lessor had given lease in respect of office space having super built up area totalling an extent of 65,965.7 sq. ft. on ground plus five floors to the lessee with effect from 11/4/2017 for a period of 20 years by way of lease deed dtd. 28/3/2014. It was presented for registration before the second respondent on 22/7/2014 and was registered vide document No.103/2015. The stamp duty of Rs.1,20,86,405.00 and the registration fee of Rs.20,305.00 were paid at the time of registration.