K.A. Puj, J.—The petitioner has filed this petition under Article 226 of the Constitution of India praying for quashing and setting aside the order dated 26.3.2008 passed by the Respondent No. 3 and order dated 16.9.2008 passed by the Respondent No. 2. The petitioner has also prayed for the direction to refund the amount of additional stamp duty of Rs. 49,75,461/- inclusive of fine of Rs. 250/- to the petitioner paid by it with 12% interest from the date of payment till realization with cost thereon.

2. This Court has issued notice on 21.1.2008. The petition was, thereafter, admitted on 17.11.2008.

3. It is the case of the petitioner that Mayo Hospital (now in liquidation) is company incorporated under the Companies Act, 1956. By order dated 11.2.2004 passed in Company Petition No. 152 of 1995 and 181 of 1998 Mayo Hospital was directed to be wound up by this Court and the Official Liquidator attached to this Court was appointed as Liquidator of the Company and he took possession of all the assets of the Mayo Hospital. By subsequent various orders passed by this Court, Sale Committee was formed and necessary steps to sell the properties of Mayo Hospital were taken. The Gover