SANJIB BANERJEE, J.

The issue involved in the six petitions is the same.

2. The petitioners cite their respective deeds of conveyance to claim the benefit under a finance department order of the State government published in the Kolkata Gazette on March 28, 2012. The State contests the claim on the ground that the relevant notification dated March 23, 2012 does not cover ownership flat complexes not owned and developed by the State or Central government or any authority or undertaking of the State or Central government.

3. All the petitions pertain to a residential apartment complex by the name of Sisirkunja in Madhyamgram, off the Airport. The area was once the playground of the rich, but the greens on either side of the national highway that meanders up the length of the State have now mostly been surrendered to concrete jungle. Each set of petitioners was allotted one or more apartments at the complex. The letters of allotment were issued by a company by the name of Bengal Shelter Housing Development Limited and such company is described in its letterhead as a joint sector company with the West Bengal Housing Board. The West Bengal Housing Board is constituted under the