1. This judgment shall dispose of W.P.Nos.4434, 4435, 13652 and 13653 of 2009, as common question of law and facts are involved in all these writ petitions. However, for the sake of brevity, the facts are being taken from W.P.No.4434 of 2009.

2. Sri Velayuthaswamy Spinning Mills Pvt. Ltd., a company registered under the Companies Act, has approached this Court with prayer for issuance of a writ in the nature of Certiorari to quash the order No.367/E3/2009 dated 23.1.2009, declining the request of petitioner for refund of excess stamp duty and registration charges paid by the petitioner under protest.

3. The petitioner company identified four windmills situated in Sinjuvadi and Koolanaickenpatti Villages, Pollachi Taluk, owned by M/s.Vishal Exports Overseas Limited. The petitioner accordingly negotiated with the aforesaid company for purchase of their windmills as also the land in which the mills were erected.

4. The windmills were agreed to be sold for the sale consideration of Rs.1,00,00,000/-(Rupees One Crore only) per windmill. This sale stood concluded on receipt of sale consideration and giving of possession of windmill, by taking it to be movable property.

5. It was agreed, that after purchase of the windmill, the petitioner could also purchase the land on which the windmills were installed for sale consideration of Rs.30,38,000/-(Rupees Thirty Lakhs and Thirty Eight Thousand only).

6. In pursuance to the agreement entered into between the parties, the petitioner paid the sale consideration for the windmill and sale invoices for the windmills along with receipts for the consideration was passed on to the petitioner on 01.08.2008. M/s. Vishal Exports Overseas Limited issued a letter dated 01.08.2008, confirming the sale of four windmills in favour of petitioner and also acknowledged the delivery of windmills with the full description of the movables sold to the petitioner.

7. With the completion of this transaction, the petitioner became the sole and absolute owner of the four windmills with effect from 01.08.2008. The consideration for the purchase of windmills was paid to the State Bank of India, Ahmedabad with whom the windmills were hypothecated. The receipts for having received the money were issued by the State Bank of India on 05.08.2008. It was also confirmed, that from 31.07.2008 onwards, the electricity generated from the four windmills will be to the account and credit of the petitioner.

8. The petitioner thereafter got the sale deed executed on 13.08.2008 conveying 7 separate pieces of land measuring 8.68 acres for a total consideration of Rs.30,38,000/-(Rupees Thirty Lakhs and Thirty Eight Thousand only). In the schedule to the sale deed, all the 7 items of land were shown in the description, it was also recorded that four windmills were installed thereon.

9. The 2nd respondent insisted to include the value of all the windmills in the sale deed for its registration. The petitioner having left with no alternative, agreed to such proposal under protest, and paid the demanded stamp duty and got the sale deed registered on 19.08.2008 (Doc.No.1939).

10. It is the case of petitioner, that action of the 2nd respondent in treating the document as one conveying the land and the windmills, requiring stamp duty for the windmills, was wholly irregular, as the petitioner had already become the owner of windmills prior to 13.08.2008, the date of purchase of land.

11. The petitioner accordingly preferred appeal to the 2nd respondent, pointing out that collection of stamp duty on the value of windmills, including additional duty demanded and collected was wholly without jurisdiction, and requested the first respondent to direct the refund of the stamp duty paid on the value of the windmills. It was pointed out that the sale deed related only to the immovable property, i.e., the land, therefore, the stamp duty was to be paid only for the value of the land and not windmills, being movable property.

12. The request