1. Rule. Mr.Jaswant K.Shah, learned Assistant Government Pleader, waives service of notice of Rule on behalf of the respondents in each petition. On the facts and in the circumstances of the case, and with the consent of the learned advocates for the espective parties, the petitions are being heard and decided finally.

2. The challenge in this group of petitions preferred under Article 226 of the Constitution of India is to the order dated 09.03.2011, passed by respondent No.2 Deputy Collector, Stamp Duty Assessment Department (“the Deputy Collector” for short) under the provisions of Section 39(1)(b) of the Bombay Stamp Act, 1958 (“the Act” for short) whereby, the petitioner has been called upon to pay Rs.1,54,840/- as additional stamp duty and a penalty of Rs.1,000/-. The petitioner in this group of petitions is the same and similar orders of the Deputy Collector have been challenged in all the petitions, that have been filed in respect of 12 Sale Deeds for different parcels of land purchased by the petitioner. As identical issues of facts and law arise in these petitions, they are being heard together and decided by a common judgment. For the sake of brevity, the facts,