JUDGMENT :

B. Veerappa, J.

All these writ petitions are filed by the petitioners for a writ of certiorari to quash the endorsements bearing No.STP-199/11-12, STP-194/11-12 and STP-196/11-12 dated 02.01.2012 at Annexure-D in all the writ petitions issued by respondent No.1-Inspector General of Registration and Commissioner of Stamps, Bengaluru and a writ of mandamus directing the respondents to refund the excess stamp duty of Rs.3,89,160/- in respect of GPA dated 25.03.2011, Rs.3,24,000/- in respect of GPA dated 28.02.2011 and Rs.2,04,120/- in respect of GPA dated 30.09.2010 at Annexure-A in all the writ petitions.

I. Facts of the case:

2. It is the case of the petitioners that they are the owners of the property residentially converted vacant land bearing No.85, having Khatha No.268/123/85 measuring 7206 Sq. Ft. situated at Hollywood Town, Hathore Village, Kundana Hobli, Devanahalli Taluk, Bengaluru Rural District having purchased under a registered Sale Deed dated 11.09.1996, property bearing Katha No.203/86/87 measuring 6000 Sq. Ft. situated at Swiss Town, Illathore Village, Devanahalli Taluk, Bengaluru Rural District having purchased under a registered Sale Deed dated 01.10.2004 and