[Civil Appeal No.6086 of 2013 arising out of SLP(C) No. 3749 of 2012]. Whether the sale deed executed by Aditya Mills Ltd. in favour of respondent No.1 could be treated as lease deed for the purpose of stamp duty is the question, which arises for consideration in this appeal filed against order dated 4.7.2011 passed by the learned Single Judge of the Uttarakhand High Court in Writ Petition No.1987/2001. For the sake of reference, the relevant portions of the sale deed are reproduced below: "This Indenture made this 3rd day of May One Thousand Nine hundred Ninety Five between Aditya Mills limited a Company incorporated under the Companies Act, 1956 having its Registered Office at Madanganj Kishangarh (Rajasthan) through their duly constituted attorney Sri Kishan Singh Kothari S/o Sri Tej Raj Kothari, R/o Old Kotwali Road, Kishangarh, Distt. Ajmer (Rajasthan) hereinafter called the VENDOR (which expression shall unless excluded by or repugnant to the context, be deemed to include his heirs, executors, administrators, representatives, etc.) of the ONE PART AND Vinit Traders & Investment Ltd. a Company incorporated under the Companies Act, 1956, having its registered office at 135, Canning Street, Clive Row Entrance, Calcutta, hereinafter called the VENDEE (which expression shall unless excluded by or repugnant to the context be deemed to include their heir, executors, administrators, representative, liquidators and assigns) of the OTHER PART.
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