NEW DELHI, FEBRUARY 10: Crores of rupees collected by the Delhi State administration as `stamp duty' from the Delhi Development Authority (DDA) allottees over the last 25 years are now in the centre of a battle of rights.Some Low Income Group (LIG) and Janta flat-holders are alleging that they were never supposed to pay the registration fees and are demanding a refund.An organisation of these flat holders, Apex Association of DDA Colonies, is basing its stand on a September 23, 1975 Delhi Administration order which, it says, exempts LIG and Janta flats from any duty chargeable on registration. With a copy of the order in hand, the Association is gearing up to fight it out with the State administration.Saying it is a clear case of ``cheating'', the Association has demanded an immediate freeze on further collection of stamp duty on LIG and Janta flats. It has also claimed refund worth crores of rupees.As of now, the DDA allots its flats and plots on 99-year lease. After clearing all dues - likeinstallments and ground rent - allottees can register the flat or plot in their names. For this official transfer of land, described as a conveyance deed, the Delhi administration charges a whopping 8 per cent stamp duty on the cost price.According to the Association, however, LIG and Janta flats are exempted from this stamp duty. But, how come no one found out for so many years?`The issue hardly ever came to light all these years,'' explains D.S. Pandey, the Association general secretary, ``because very few people actually opted for registration of their leased property.'' But, a few months after DDA brought out a scheme to convert a lease-hold property to free-hold (on charges counted on the 1987 ground rent), thousands of people went for conversion and subsequent registration. And, the issue came out in the open.``The then administration had passed the order considering the economical constraints of the LIG and Janta allottees,'' Pandey said. ``We have got correspondence from the deputysecretary (finance), Delhi administration in 1988, confirming the exemption granted to the allottees by the government.''``It is surprising that authorities at the department of finance concerned and the collectorate of stamps have either forgotten the order or are deliberately looting the allottees,'' he added.Indeed, undeterred officials of the stamp collectorate at DDA headquarters in Vikas Sadan are religiously collecting the eight per cent stamp duty.When contacted Collector of Stamps S S Kanawat said: ``The policy branch persons are dealing with it. They will be in a better position to make the picture clear.'' When his attention was drawn to the order issued in 1975 by the then deputy secretary of finance, Kanawat said he would have to see the order himself.Inundated with pleas from thousands of LIG and Janta flat holders, the Association is now planning a protest march. ``If not given justice, the Association will take the issue to the streets and thousands of allottees will join us,''Pandey warns.