Answer:- Lease [Section 2(16)]: Lease
means a lease of immovable property and also includes:
(a) a patta;
(b) a kabuliyat or other undertaking in
writing, not being a counterpart of a lease to cultivate, occupy or pay or deliver rent for, immovable
property;
(c) any instrument by which tolls of any
description are let;
(d) any writing on an application for a lease
intended to signify that the application is granted.
A
patta is an instrument given by the Collector of District or
any other receiver of the revenue, to the cultivator, specifying the condition
or conditions upon which the lands are to be held and the value or proportion
of the produce to be paid therefore.
A
Kabuliyat is executed by the lessee, accepting the terms of the
lease and undertaking to abide by them. Although, it is not a lease u/s 105 of
the Transfer of Property Act, it is expressly included in the definition for
the purposes of the Stamp Act.
Toll
is
a tax paid for some liberty or privilege, such as for passage over a bridge,
ferry, along a highway or for the sale of articles in a market or fair or the
like. It does note include octroi or chungi.
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