SIRI JAGAN, J. :- The above writ appeals are filed by the State and the two writ petitions are filed by an individual and an institution who seek to get their sale deed registered with the appropriate Sub-Registrar's Office. The issue involved in these cases relate to payment of stamp duty in respect of sale deeds. Since the issues raised in all these cases are the same, they are being disposed of by a common judgement. The short facts required for the disposal of these cases are as follows.

2. By Finance Act, 2005 (Act 10 of 2005), with effect from 1-4-2005, the Legislature amended the schedule to the Kerala Stamp Act, 1959 enhancing the stamp duty payable on conveyance deeds. Petitioners in the writ petitions from which these writ appeals arises and the petitioners in the above two writ petitions are stated to be persons who got sale deeds executed prior to 1-4-2005 and presented the same for registration before the appropriate Sub Registrars' Office. However, the sale deeds before stamp duty only at the rates applicable prior to the amendment of the Act with effect from 1-4-2005. The concerned Sub Registrars took the stand that the rate of stamp duty payable on the sale