Akil Kureshi, J.—These review petitions arise out of common background and therefore, they have been heard together and are being disposed of by this common judgment.

2. We notice that the petitioners have in their Review Petitions prayed for condonation of delay. Delay occurred mainly due to the reason that the petitioners first approached the Supreme Court against the judgment in References and withdrew their appeals to file Review Petitions. Delay is thus sufficiently explained. The same is therefore condoned.

3. We may notice brief facts at the outset as emerging from Stamp Reference No. 1/2010. The said reference was made under Section 54(1A) of the Bombay Stamp Act,1958 (hereinafter to be referred to as ‘the said Act’) at the instance one Chitvan Co-operative Housing Society Ltd., purchaser of non-agricultural land admeasuirng 24989 sq. mtrs. of land situated in sim of village Bopal, District: Ahmedabad. The said purchaser of the land and the land owners executed sale deed on 31.12.2005 with respect to the said land. The sale deed recorded consideration of Rs. 19,99,120/-. When this document was presented before the Sub-Registrar, Ahmedabad (Memnagar) for registration o