As per case facts, the petitioner company was granted a mining lease and executed an agreement on a stamp paper. The Sub-Registrar referred the document to the Collector for stamp ... duty determination, who then directed the petitioner to pay deficit stamp duty and a significant penalty. The petitioner challenged this order, but their revision was dismissed by the Board of Revenue. The question arose whether stamp duty should be calculated based on the law at the time of execution, submission for registration, or the order date, and if dead rent and 'Upkar' could be included. Finally, the Court ruled that stamp duty is determined by the law at the time of execution and cannot be applied retrospectively. It found that the Collector erred by adding dead rent and 'Upkar' to royalty for stamp duty calculation and in applying a later amendment. The Court set aside the Collector's order, directing registration of the lease deed with the correct stamp duty, excluding any penalty or 'Upkar'.