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