Since common questions of law and facts arise in all these petitions, they are considered and disposed of by this common order.

2. The petitioners in W.P. Nos. 14231, 14464 and 16838 of 2005 are residents of the flats of Sri Chitrapur Co-operative Housing Society Limited, Malleswaram, Bangalore, while the petitioners in W.P. Nos. 19385, 23474, 33759, 50597 of 2004 and 11678 of 2005 are residents of the flats of Dattaprasad Co-operative Housing Society Limited, Malleswaram, Bangalore. The petitioners are questioning the order passed by the Deputy Commissioner for Stamps and District Registrar, whereunder the possession certificate issued by the Co-operative Housing Society in favour of each of the petitioners is interpreted as a conveyance and has imposed the stamp duty and penalty in respect of the flats which are in the occupation of the petitioners. The petitioners contend that they are not liable to pay the same and as such have sought for quashing the orders.

3. The case put forth by the petitioners is that the Society which has given them the possession of the flats is a tenant Co-partnership Society. Insofar as the Chitrapur Society, it has taken the land on long lease of