JUDGMENT :

Jyotsna Rewal Dua, J.

All these writ petitions involve common questions of law and facts, hence, are taken up together for adjudication. However, for the sa ke of convenience, facts from CWP No.1320 of 2024 are being referred to hereinafter.

Sale deed was executed in favour of the petitioner on 09.12.2017. Respondent No.3-the Sub Registrar-cum-Naib Tehsildar, Up-Tehsil Kotla, District Kangra issued a notice to the petitioner on 03.01.2024. The contents of the notice were that as per the observations of Audit Para No.1, a sum of Rs.4,29,900/- was due for recovery from the petitioner; The amount was to be recovered from the petitioner on the stated ground that audit had detected deficiency in payment of stamp duty and registration fee concerning sale deed No.376/2017, dated 19.12.2017. The petitioner was directed to pay the amount in question by the date given in the notice.

The aforesaid notice dated 03.01.2024 has been assailed in this petition. Similar notices issued to the petitioners in the companion writ petitions have been assailed therein.

2. Learned counsel for the petitioners contends that the impugned notices have been issued by respondent No.3, i.e. concerned Sub Re