SANDEEP MEHTA, J.

1. The instant bunch of writ petitions involves common questions of facts and law and is thus being decided together by this single Judgment.

2. The petitioner State of Rajasthan through Sub-Registrar (Registration & Stamps), Churu has approached this Court by way of these writ petitions filed under Article 226 of the Constitution of India for assailing identical judgments dated 25.05.2011 passed by the Rajasthan Tax Board, Ajmer in Revisions No.(2020/2007, 2021/2007 and 2022/2007) affirming the orders dated 26.07.2007 passed by the Collector (Stamps), Bikaner in three separate references.

3. Facts in brief are that private respondents herein purchased properties located opposite the Brahmcharya Ashram, Churu in the year 2005. The stamps for registration were presented in the office of the Sub-Registrar, Churu on 09.08.2005 and the same were returned after registration of the sale-deeds. During subsequent assessment made by audit party of the Accountant General, it came to light that the property in question is located in the prime commercial market area and thus, it was considered fit to get references made for determination of the stamp duty chargeable on t