(1.) Heard Sri R.P.S. Chauhan, Advocate for petitioner and learned Standing Counsel for the respondents.
(2.) The questions up for consideration are, whether the lease deed dated 12.09.2006 provides for a lease of more than three years or it is a lease for less than 12 months and secondly, whether the authorities below are justified in determining the payability of stamp duty on the basis of circle rate instead of lease rent.
(3.) The record shows that shop in question was allotted to petitioner on a premium of Rs. 19,000/- and the monthly rent determined was Rs. 200/-. The agreement was executed between parties, i.e., petitioner and Nagar Palika Parishad on 12.09.2007. However, no period of lease has been mentioned therein.