( 1 ) M/s. Natraj Steels Private Limited, Rajam, is the petitioner in these three writ petitions. The point raised for consideration is same in all the matters and therefore, it is appropriate to dispose of the three writ petitions by a common order.

( 2 ) THE fact of the matter is not in dispute. The petitioner company purchased l/3rd of undivided interest in an extent of 3969 Sq. yards in Sy. No. 151/15 along with godowns under a registered sale deed dated 8-4-1999. If also purchased similar extent of land by two other sale deeds registered on the same date. It appears to have approached the Sub-Registrar for pre-registration enquiry as to stamp duty and after obtaining necessary clarification as to value of the property, it paid the stamp duty for the market value of the land in a sum of Rs. 47,710/- (Rupees forty seven thousand seven hundred and ten only ). The three sale deeds were registered, as mentioned supra as Document Nos. 864 of 1999, 927 of 1999 and 946 of 1999. It appears, during office audit of the office of the Sub-Registrar, Rajam, it was pointed out that the three sale deeds are not duly stamped and accordingly action was initiated for recovery of