1. The above writ petitions filed by the same person, are concerned with an identical issue. The subject matter arises from different transactions by a Company; named M/S Heera Summer Holiday Homes (P) Ltd. The petitioner is the Managing Director (M.D) of the Company, which owned certain properties having substantial extents and executed instruments styled as settlement deeds, the stamp duty leviable in which, is the issue arising. Each of the documents need not be referred to, suffice it to notice that the Company settled different extents of property on the three children of the petitioner. The consideration shown in all the documents, was love and affection towards the respective beneficiary.

2. The documents were produced for registration before the Sub Registrar, the 4th respondent herein. When the documents were produced, initially registration fee was levied on the premise of it being a settlement deed. At the time of registration, on closer scrutiny, it was found that the executant was a Company, who settled the properties on the children of the M.D. The Sub Registrar treated the transaction to be a gift and directed payment of deficient registration fees and stamp