What is the ruling on writing a lease contract for a nominal value to circumvent government notarization fees, and what is the jurisprudential principle regarding this?

It is not permissible to lie or commit forgery in a lease contract to evade due fees, unless these fees are unjust, in which case it is permissible to resort to stratagem to be rid of injustice. The basic principle is the prohibition of lying and deception, and the necessity of not violating laws as long as they do not contravene Islamic law.