K.L. Manjunath, J.—These appeals are preferred by the writ petitioners and State, being not satisfied with the order passed by the learned single Judge in W.P. No. 33760/2009, dated 24.03.2010. Heard the learned counsel for the parties.

2. The facts of the case are as hereunder:

The writ petitioner Sanjay Bhasin and Mohit Bhasin have purchased separate floors along with, undivided half share in the site independently, as per Annexures-A and B to the writ petition under a registered sale deed dated 04.09.1995. The petitioners did not purchase each of the floors jointly and they purchased separately in their individual capacity. On the site in question there exists ground floor and a first floor. First floor portion has been purchased by Mohit Bhasin and ground floor is purchased by Sanjay Bhasin. Thereafter, they obtained a joint katha in respect of both the floors.

3. On 31.12.2004, the registered released deed came to be presented before the Sub-Registrar, Rajajinagar, Bangalore, wherein the second petitioner Mohit Bhasin relinquished his first floor in favour of Sanjay Bhasin. The sub-Registrar raised an objection stating that the said document attracts the stamp duty as enu