By consent the Writ Petitions are taken up for disposal. Since, the petitioner in all the three writ petitions is the same person and the issue involved in all the three writ petitions raised a common question, they are disposed of by a common order.

2. The prayer in the Writ Petition No.14682/2009 is to quash the charge memo issued to the petitioner dated 110. 2004. W.P.No.12044/2004 has been filed to quash the charge memo dated 30.01.2004 and W.P.No.20807/2008 was filed challenging the charge memo dated 21.09.2006.

3. The facts leading to the filing of the writ petition could be briefly set down as hereunder. While, the petitioner was functioning as Assistant Inspector General of Registration, Coimbatore, the charge memo dated 110. 2004 came to be issued containing two sets of charged. Both the charges related to a release deed presented for registration before the Joint Sub Registrar II Central Madras, in document No.561/2001 dated 20.06.2001 and the allegation in the first charge was that such document ought to have been treated as conveyance and the appropriate Stamp Duty to be collected is 13% and this has been pointed out in the audit report dated 19.02.2003 and s