W.P. No. 158 of 2004 (M/B) Hon. P.C. Verma, A.C.J. Hon. M.M. Ghildiyal, J. Heard Mr. B.D. Upadhyaya, learned counsel for the petitioner and learned Chief Standing Counsel. The matter is squarely covered by the judgment of the Allahabad High Court in the case of Tejveer Singh Vs State of U.P. reported in 1997(29) ALR 68, in which it has been held that the petitioner is liable to pay fixed stamp duty at the rate of Rs. 100/- only and not the stamp duty calculated on ad valorem basis. Benefit of this judgment shall also be made available to the petitioner. Accordingly, writ petition is disposed of. (P.C. Verma, A.C.J.) (M.M. Ghildiyal, J.) Dt. 27.02.2004 G