funds and Rs.7,91,250/- towards State Head along with Income Tax of Rs.2,66,336/- on 07-08-2007 and that the petitioner had not paid the security deposit of Rs.15,82,500/- and stamp duty as required under the terms and conditions of auction. Further, it is stated that the petitioner had to file revision before the Government under Rule 35A of APMMC Rules, 1966, against the order passed by the respondents. Further, it is also stated that as per Rule 9(1), the successful bidder had to submit all documents within 7 days from the date of confirmation orders and execute the lease deed, that the petitioner had failed to pay security deposit of Rs.15,82,500/- and stamp duty of Rs.5,54,000/-, and if the successful bidder fails to pay the amount and fails to execute the lease deed in accordance with Rule 9(1), (2), (4) and (5), the amount paid would be forfeited to the Government by the confirming authority. It is further stated that the District Registrar, Kadapa, vide letter dated 30-08-2007, sought clarification of the amount to be collected towards stamp duty from the successful bidder and in response thereto, the District Registrar of Assurances, Kadapa, vide his letter dated 03-09-2007, stated that a premium, for a period of one year chargeable under 31(b) of Schedule IA of Indian Stamp Act, is 5% on the amount paid in advance on total rent and also chargeable under Article 31(c) of Schedule IA of Indian Stamp Act on the amount paid in addition to the rent, as deposited was 5% on the deposit, and as per the District Registration, the petitioner had to pay the following amounts.
