Hon'ble RASTOGI, J.—At joint request, since these petitions involve identical questions, were finally heard together and are being disposed of by this order. 2. Instant petitions have been filed by petitioners against notices issued on 29.12.1998 under Section 33 of Indian Stamp Act, 1899 ("Stamp Act") and 47(a)(1)(c) of Rajasthan Stamp Law (Adaptation) Act, 1952 and so also judgments dt. 12.2.1999 passed by Collector (Stamps) Jaipur (II) holding that an instrument executed under an Award dt. 26.10.1991 passed under Land Acquisition Act, 1894 ("L.A. Act") is chargeable to stamp duty under Act, 1899 and the petitioner-Corporations shall deposit requisite stamp duty alongwith interest @ 12% per annum, as referred to in respective judgments impugned -in pursuance whereof Sub-Registrar Sanganer (Jaipur) initiated proceedings for attachment of their movable and immovable properties. 3. Petitioners (Indian Oil Corporation Ltd. and Hindustan Petroleum Corporation Ltd.) are Government of India's undertaking duly registered under Section 617 of Indian Companies Act. The Government of Rajasthan initiated proceeding for acquisition of land under Section 4 of Land Acquisition Act and after procedure being followed as provided under Part-II of L.A. Act; and finally after the land was acquired by State Government, the Award was passed by Land Acquisition Officer respectively on 26.10.1991 and 24.5.1995; in pursuance whereof, possession of acquired land was taken vide Tehsildar's reports dt. 16.7.1992 (Ann. 8) and 18.10.1994 (Ann. 12) respectively; and according to terms of final Award, petitioner deposited sum of compensation with the Land Acquisition Officer- as a consequence whereof, the land finally vested with State Government on being acquired under LA Act was transferred to petitioners-Corporations and possession whereof was handed over to it by authorised representative of State Government. 4. Thereafter, notices under Section 33 read with Section 47A(a)(c) of Stamp Act were served upon petitioners on the premise that possession of the land was taken over by respective petitioners through landowners from whom the land was acquired by State Government for use of petitioners may be in public interest and since the Award under L.A. Act is a deed of conveyance under Section 2(1) of Stamp Act, they are under obligation to pay stamps duty. 5. Petitioners in their reply to the notices issued by Collector (Stamps) inter-alia averred that the Award or agreement under LA Act are exempted from stamps duty; as such very notice served upon them is against provisions of Stamp Act. 5. Petitioners in their reply to the notices issued by Collector (Stamps) inter-alia averred that the Award or agreement under LA Act are exempted from stamps duty; as such very notice served upon them is against provisions of Stamp Act. However, Collector (Stamps) finally observed that since the land was transferred directly by land holders to petitioners Corporations, it is conveyance and stamp duty is chargeable. 6. I have considered contentions of Counsel for the parties and with their assistance, examined material on record. It is not in dispute that acquisition proceedings were initiated by appropriate Govt. in public interest and finally the land acquisition officers passed an Award granting compensation to the land owners which was to be paid by petitioners-Corporations obviously since the land was acquired by appropriate Govt. in public interest for petitioners. 7. If a land is needed for any public purposes or for a Company, notification to this effect has to be published in official gazette under Section 4 of the LA Act and objections are invited of persons interested under Section 5A of LA Act and taking note of objections filed by persons interested, and on it being satisfied that the land is needed for public purposes, appropriate Government may make declaration of intended acquisition in terms of Section 6 of LA Act. However, if land is acquired for a Company, declaration shall not be made unless compensation to be awarded for such property is paid by a company, wholly or partly out of public revenues as per proviso to Section 6 of the LA Act. It is relevant to mention that such Corporations owned or controlled by Government includes such Government Company as defined in Section 617 of Companies Act are covered by Section 3(cc) of LA Act, which provides that the expression "corporation owned or controlled by the State" means any body corporate established by or under a Central or State Act and includes a Govt. company as defined in Sec. 617 of the Companies Act, 1956. company as defined in Sec. 617 of the Companies Act, 1956. As regards Company other than Government Company, they are covered by Sec. 3(e) of LA Act, as per which, the expression "company" means,- (i) a company as defined in Section 3 of the Companies Act, 1956 (1 of 1956), other than a Government Company referred to inclause (cc); (ii) a society registered under the Societies Registration Act, 1860 (21 of 1860) or under any corresponding law for the time being in force in a State, other than a society referred to in clause (cc); (iii) a co-operative society within the meaning of any law relating to co-operative societies for the time being in force in any State, other than a co-operative society referred to in clause (cc); 8. The expression "person interested" is defined in Section 3(b) of L.A. Act and as per which, it includes all persons claiming an interest in compensation to be made on account of the acquisition of land. The expression "public purpose" is defined in Section 3(f) of LA Act, as per which it includes (iv) the provision of land for a corporation owned or controlled by the State. 9. As regards petitioners, they are Corporations duly owned and controlled by Government and are companies as defined under Section 617 of Companies Act, 1956 as defined under Section 3(cc) of LA Act and not a company for which different provisions are provided under LA Act and the acquisition is made as per Part-II of LA Act. 10. Thus, in terms of procedure provided under LA Act, acquisition proceedings are finalised and accordingly the land sought to be acquired is vested with the Government and only through appropriate Government, the land finally acquired is transferred to the Corporation for which it was acquired and even in instant case, possession of acquired land was handed over to petitioners Corporations by authorised officer of State Government and even otherwise mere transfer of possession will not be so material in the facts of instant case particularly when it has been transferred after the land being acquired by appropriate Government invoking its powers under LA Act. Section 51 of LA Act reads as infra: "51. Section 51 of LA Act reads as infra: "51. Exemption from stamp duty and fees.—No award or agreement made under this Act shall be chargeable with stamp duty, and no person claiming under any such award or agreement shall be liable to pay any fee for a copy of the same." Thus, Section 51 (supra) clearly postulates that Award made under LA Act is exempted from levy of stamp duty. Indisputably in instant case, the land has been transferred to petitioners by appropriate Government in terms of Award passed under LA Act and once the Award is exempted from levy of stamp duty; in such circumstances, very action of Collector (Stamps) (respondents) in initiating proceedings under Stamp Act against respective petitioners and finally charging stamps duty alongwith interest vide judgments impugned are wholly arbitrary and are in clear violation of Section 51 of LA Act. 11. Pendente instant petitions, interim orders were passed by this Court directing the respondents not to initiate any coercive steps for recovery inpursuance of orders impugned. 12. Consequently, these petitions succeed and hereby allowed. Notices dt. 29.12.1998 and judgments dt. 12.2.1999 impugned herein and as also consequential attachment proceedings initiated against both the Corporations (petitioner) are hereby quashed and set aside. No. costs..