(1.) This revision by Mohd. Zaka Ullah Siddiqui and four others is under Sec. 56 (i) Stamp Act, 1899 against the order of Additional Collector (F&R) dated 3.6.1997 requiring them to pay further more stamp duty at Rs. 20,956,90.00.
(2.) The facts as appear from exposition in the pleading are: On 27-11-1996 Smt. Akhtar Sultan Begum executes an agreement to sale in respect of a building corporation No. 24. Tashkant Marg, Allahabad in favour of Zaka Ullah Siddiqui and members of his house-hold. It is given out property has been settled for sale at Rs. 85,00,000.00 and Rs. 30 lacs has been given as earnest money; that vacant possession shall be delivered after prerequisites to sale are complete; the Cealing clearance and conversion of lease right to free-hold. On this document the stamp duty at Rs. 10.00 has been paid.
(3.) On the same day; 27-11-1996 Smt. Akhtar Sultan Begum executes a will in favour of Zakauliah Siddiqui and others. No stamp duty thereon has been paid. Also an instrument is executed by Smt. Akhtar Sultan Begum in favour of Mujahid Jamil Khan appointing him attorney to manage the property as she lives at 49/2 Prag Narain Road, Lucknow. The Power of Attorney authorises Mujahid Jamil Khan to look after the property, the ceiling case and conversion of lease into free-hold right. Also to execute sale of the property after removal of legal obstacles. This interment is an a stamp paper of Rs. 10.00. All three documents are duly registered; this closes that part of the task.