M. Sathyanarayanan, J.

The appellants are the official respondents in writ petitions. The writ petitions were filed by each of the respondent in these writ appeals, challenging the demand of additional stamp duty on the document of sale executed by the Tamil Nadu Police Housing Corporation Limited ( in short " Corporation") a Government of Tamil Nadu Undertaking, in favour of the writ petitioners and consequential refusal to release the respective sale deeds to the writ petitioners, already registered by the Office of the Sub Registrar of Assurance, on account of non payment of additional stamp duty.

.2. The Tamil Nadu Police Housing Corporation is a Government of Tamil Nadu Undertaking which has been formed to provide houses, police stations and office for police personnel. Each of the writ petitioner was allotted a flat by the Corporation. The respective writ petitioner had executed lease-cum-sale agreement in the year 1985 and also paid instalments in full. Thereafter, sale deed was given to each of the writ petitioner and the sale deeds were registered in the Office of the Sub Registrar at Thiruverumbur, Trichy District.

3. The third appellant herein all of a sudd