ORDER :- All these petitions are directed against the notices issued under Section 40 of the Indian Stamp Act, 1899 (hereinafter referred to as a "Stamp Act"). By virtue of these notices, deficient duty on account of stamp duty and transfer duty is being demanded from the petitioners along with a penalty equal to ten times of the deficient duty. The particulars of each of the cases would not be necessary for determining these petitions inasmuch as the questions are of a legal nature. It is sufficient to note that various properties were conveyed by virtue of registered perpetual lease deeds in favour of the petitioners on account of the fact that they were successful in the auctions held by the DDA/MCD. The Collector of Stamps in each of the cases had issued a certificate with regard to the appropriate stamp duty and transfer duty to be paid in respect of each of the leases. The petitioners in each of the cases made the payment as per the certificates given by the Collectors of various districts.

2. It appears that subsequently by an order dated 29-8-2004 issued by the Divisional Commissioner, Delhi, it was noted that several instances had come to the notice where the Collectors of

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