A.A. Sayed, J.

1. By this petition under Article 226 of the Constitution of India, the petitioners have impugned two orders, both dated 25 July 2014. By the impugned orders, the respondent No. 2 and respondent No. 3 respectively declined to register the Deed of Conveyance dated 31 December 2009 on the ground that more than the eight months had elapsed from the date of execution of the Deed of Conveyance, which is the time stipulated for presentation of a document for registration under sections 23 and 25 of the Indian Registration Act, 1908. Under a Deed of Conveyance dated 31 December 2009, the petitioners had acquired certain land and building from one Jimmy Minu Batty. The total consideration under the said Deed of Conveyance was Rs. 65,00,000/- (Rupees Sixty-five Lakhs only). On 15 April 2010, the petitioners submitted the Deed of Conveyance to the Collector of Stamps for adjudication and determination of stamp duty payable thereon in terms of section 31 of the Bombay Stamp Act, 1958 (now Maharashtra Stamp Act, 1958). The petitioners had calculated the stamp duty a