Writ Petition No. 1405 of 2001 (M/B) (Old No. 2430 of 1999) Hon. P.C. Verma, A.C.J. Hon. M.M. Ghildiyal, J. Heard learned counsels for the parties. Controversy raised in this writ petition is squarely covered by the decision of the Allahabad High Court in the case of Tajbeer Singh & others Vs State of U.P. & others reported in 1997 (2) A.W.C. 1092 in which it has been held that the petitioner was 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. Petition is disposed of in the same terms. (P.C. Verma, A.C.J.) (M.M. Ghildiyal, J.) Dt. 26.02.2004. G