(1.) THIS petition is filed by the petitioners challenging orders Annexures P-
(2.) , P-4 and P-6 dated 5.1.1998, 24.7.2001, 2.4.2002 and 5.5.2003 respectively. 2. Brief facts of the case are that the petitioners have entered into an agreement dated 28.8.1978 with Kishanlal S/o Ganpatlal Johri for purchase of a house situated at MLB Road opposite Phoolbagh, Lashkar, Gwalior. The agreement was not complied with by respondents No. 4 to 10, hence the present petitioners filed a suit for specific performance No. 18-A/1991. The decree for specific performance was passed in favour of the present petitioners on 13.10.1995 and in execution of the said decree the Court directed to execute the sale deed in favour of the present petitioners.
(3.) THE Collector after hearing both the parties passed the order Annexure P-4, wherein he has stated that the stamp duty on the instrument shall be payable on the date on which the document was presented for registration and the document cannot be registered on the market value as per agreement and rejected the objections raised by the petitioners. This order was challenged by the petitioners before the Commissioner by filing an appeal. The Commissioner dismissed the appeal vide order Annexure P-5 dated 2.4.2002 and the said order was confirmed by the Board of Revenue in the appeal filed by the petitioners on 5.5.2003 vide Annexure P-6. Hence, this petition is filed by the petitioners.