IMPORTANT POINT
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RAKESH KUMAR JAIN, J.

1. The petitioners were the owners in possession of the land measuring 23 Bigha 01 Biswas (Pukhta), situated in village Mangwal, Tehsil and District Sangrur. Out of the aforesaid land, land measuring 2451.32 sq. yards each of petitioners No.1 to 3 and land measuring 612.79 sq. yards each of petitioners No.4 & 5 was acquired by the Government of India for the purpose of widening/four-lanning lane of the National Highway No.64 from 50.700 KM to 209.500 KM on Patiala-Sangrur-Bathinda Section in District Sangrur, vide notification dated 25.05.2012, issued under Section 3-A(1) of the National Highways Act, 1956 (hereinafter referred to as the NH Act), followed by the notification dated 03.05.2013, issued under Section 3-D(1) of the NH Act, for which the award was announced on 15.01.2014 and the petitioners No.1 to 3 were paid Rs. 1,13,71,546/- each and petitioners No.4 and 5 were paid`28,42,886/- each for their acquired land. The compensation was paid to the petitioners by way of different cheques in the month of November and December, 2014 and separate certificates were issued to each of the petitioners by respondent No.3. One of the certificates dated 25.03.2015 is also attached with this petition.

2. The petitioners purchased land measuring 27 Bigha 10 Biawa 09 Biswansi in village Punnawal and 41 Bigha 19 Biswa and 00 Biswanasi in village Bugra vide two separate sale deeds dated 06.02.2015 from one Baghail Singh S/o Kaur Singh. A sum of Rs. 80,40,000/- was paid by the petitioners as sale consideration for the land of village Punnawal, on which they were asked to affix the stamp duty of Rs. 4,82,400/- and registration fee of Rs. 80,400/-, and for the land of village Bugra, a sum of Rs. 1,22,40,000/- was paid as sale consideration, on which they were asked to affix the stamp duty of Rs. 7,34,400/- and registration fee of Rs. 1,22,400/- as the petitioners were not in possession of the certificates for seeking exemption from paying the stamp duty and registration fee at that time. The petitioners, compelled by the circumstances in the absence of relevant certificates, paid the stamp duty of Rs. 12,16,800/- and registration fees of Rs. 2,02,800/- at the time of registration of the sale deeds dated 06.02.2015.

3. It is alleged that as soon as the certificates were issued to the petitioners on 25.03.2015 by respondent No.3, they approached the respondents for refund of the amount of stamp duty and registration fee in view of the notification No.S.O. 42/C.A.2/1899/S.9/2008 dated 24.06.2008 issued by the department of Revenue and Rehabilitation and notification No. S.O.43/C.A. 16/1908/Ss. 78 and 79/Amd./2008 of the even date issued by the same department. Since respondent No.3 did not take any action on the request of the petitioners for refund of the stamp duty and registration fee, therefore, the petitioners approached respondent No.2, who marked an inquiry to respondent No.4, who further down marked the inquiry to respondent No.5, who vide his reports No.156 & 157 dated 12.06.2015, submitted to respondent No.4 that since the petitioners were not having the requisite certificates on the date of registration of the sale deed, therefore, exemption from payment of stamp duty and registration fee was not granted. Respondent No.2 also called for an independent inquiry from respondent No.3, who reported on 21.08.2015 that there is no such provision for refund of stamp duty and registration fee. Relying upon the reports of respondents No.3 & 4 dated 21.08.2015 and 12.06.2015 respectively, respondent No.2 rejected the claim of the petitioners by a common order dated 18.09.2015, which has been challenged in this petition by the petitioners, inter alia, on the ground that the payment of stamp duty and registration fee has been specifically exempted by notifications dated 24.06.2008 on the instruments of conveyance that may be executed or have already been executed for the purchase of land in the State of Punjab by th