[Civil Appeal Nos.2582-2584 of 2016 arising out of S.L.P. (C) Nos.1012-1014 of 2012]. The short issue raised in these appeals pertains to the stamp duty payable by the developer and the allottees under Sections 33/47(A) of the Indian Stamp Act, 1899. In a writ petition filed by the developer, in respect of the bipartite agreement between the State and the developer, the High Court by judgment dated 4th August, 2011 relegated the developer to the competent authority. However, in the writ petitions filed by the allottees of the developer, by another judgment dated 16th August, 2011, the High Court took the view that even in respect of the tripartite agreement between the State on the one hand and the developer and allottees on the other hand also, full stamp duty is payable on the basis that the arrangement is a lease. Before us, several contentions are taken, some of which we may refer below:- Whether the tripartite agreement qua the allottees is a lease, is a matter to be adjudicated by the competent authority and therefore, the High Court was not justified in going to that issue;
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