ORDER :

D.V.S.S. Somayajulu, J.

1. This writ petition has been filed by the petitioners seeking the following relief:

"To issue a writ, order or direction one more particularly in the nature of a Writ of Mandamus declaring the action of 1 and 2nd Respondents in collecting Rs. 60,005/- towards Transfer Duty 1.5% as contrary to Article 16 of Indian Stamp Act 1899 in respect of Sale Certificate dated 16.08.2018 registered vide Document No. 3577/2018 before the Sub-Registrar, Tirupati Rural and consequently direct 1st and 2nd Respondents to refund Rs. 60,005/- paid by the petitioners and .."

2. The petitioners before this Court are purchasers of the property in a public auction conducted by a Nationalized Bank under the Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (for short 'the SARFAESI Act). The auction was confirmed in their favor and a Sale Certificate was also issued. Physical possession of the property was also delivered. The petitioners presented the Sale Certificate for registration but the 2nd respondent refused to receive the document on the ground that transfer duty is not paid. The case of the petitioners is that they tri