THE HON'BLE SRI JUSTICE L.NARASIMHA REDDY WRIT PETITION NO.1172 OF 2010 ORDER: The petitioner is a lessee in respect of premises bearing Door No.11-13-6 at Rajahmundry owned by M/s. Gowthami Co-operative Super Bazar Ltd., Rajahmundry. The lease commenced on 15.04.2004 and it is in force for a period of ten {10} years. A lease deed was executed on 22.06.2004. The petitioner obtained commitment from the lessor for extension of the lease for another thirty {30} years beyond 2014. A document, witnessing this, was presented for registration before the District Registrar, Rajahmundry, the second respondent herein. As provided for under Clause (v) of Article 31 of Schedule I-A to the Indian Stamp Act, 1899 {“the Act” for brevity}, stamp duty at 5% upon the amount equivalent to the value of five times of the average annual rent was tendered. Through his notice dated 29.09.2009, the first respondent informed the petitioner that there is deficit of Rs.4,91,735/-. Obviously, it was calculated under clause (vi) (a) of Article 31 of Schedule I-A of the Act. The petitioner feels aggrieved by the same. Heard the learned counsel for the petitioner and the learned Government Pleader for Revenue for the respondents. There are two slabs of stamp duty payable on lease deeds. One is for leases up to 30 years and the other for leases beyond 30 years. As of now, the petitioner has leased for ten {10} years, up to 2014. However, it is sought to be extended by thirty {30} years more. The petitioner treated the extended period separately, and accordingly, invoked clause (v) of Article 31. The first respondent, on the other hand, took the view that the entire lease in one unit, invoked clause (v) of Article 31 and calculated the stamp duty at 5% upon ten times of the average annual rent. The question as to whether the lease covered by two spells is to be reckoned as one unit, or must be treated separately, needs to be dealt with, in the manner provided for under Section 47-A of the Act. Therefore, the Writ Petition is disposed of, leaving open to the petitioner to avail remedies available under law before an appropriate forum by way of an appeal under Section 47-A of the Act. There shall be no order as to costs. _____________________ (L.NARASIMHA REDDY, J) 1st February 2010 RRB