The petitioners have come up with the above writ petitions challenging a circular issued by the Inspector General of Registration, demanding an additional stamp duty, whenever a prior agreement holder is made a party to a sale deed as a confirming party.

2. Heard Mr. P. Subba Reddy, learned counsel for the petitioners and Mr. A. Kumar, learned Special Government Pleader for the respondents.

3. The sole petitioner in the first writ petition is a builder. They entered into an agreement on 12.1.2006 with a company by name Thems Aqua Farms Private Limited, which is the fifth petitioner in the second writ petition. The said company was the owner of a property at old door No.15, new door No.67, Cross Road, New Washermenpet, Chennai-81. The agreement was for the sale of the properties to the petitioner in the first writ petition. The builder namely the petitioner in the first writ petition also got a deed of power of attorney executed in favour of its nominee, by the owner company.

4. Pursuant to the said agreement, the petitioner in the first writ petition constructed flats in the property and nominated the petitioners 1 to 4 in the second writ petition for purchasing specific flat