Ms. Ritu Bahri, J.: - This petition under Article 226/227 of the Constitution of India is for issuance of writ in the nature of certiorari for quashing the impugned order dated 11.01.2010 (P-9) passed by respondent No. 3 and ordered the petitioners to deposit the stamp duty and the impugned order dated 24.05.2011 (P-12) passed by respondent No. 2 whereby the appeal filed against the above said order, has been dismissed.

2. The petitioners were owners in equal shares, resident of Johripura Mohalla, Jagadhri through Sh. Vidya Prakash son of Sh. Raghunanandan Lal resident of Churiala Mohalla, Distt. Ambala through General Power of Attorney in his favour vide sale deed dated 20.05.2002 got this sale deed registered in favour of Vishal Rekhan 1/3rd Share, Rajesh Kumar 1/3rd share and Shri Mahabir Singh 1/3rd share for Rupees 11 lacs. In this sale deed, 03 bighas 3 biswa of the land was sold. The stamp auditor in his report had pointed out that in this sale deed there are three purchasers and the land sold is situated near E.S.I Hospital on the Jagadhari-Yamunanagar road, where collector rate is between Rs.4000/- to Rs.5000/- per sq yard. Patwari in his report had described the