JUDGMENT :

Ajit Kumar, J.

Heard Sri Mayank Agrawal, learned counsel for the petitioner and learned Standing Counsel for the respondents.

2. In this bunch of writ petitions, the petitioners of the respective writ petitions are aggrieved against the order passed by the Assistant Commissioner (Stamp), Ghaziabad in purported exercise of power under Section 47-A of the Indian Stamp Act as applicable in the State of Uttar Pradesh, whereby, deficiency has been imposed along with penalty and also interest @ 1.5% per annum and that has been directed to be recovered. The deficiency and the penalty vary in these writ petitions but in every case it is more than Rs. 10 lacs as deficiency in stamp Rs. 50,000/- as penalty.

3. The grievance raised by the petitioners is that they have been illegally denied the benefit of Government Orders/Notifications dated 12.06.2009, 26.10.2009 and 30.09.2010, whereunder, exemption has been prayed for from payment of stamp duty on the amount of duty chargeable on the consideration as set forth in each such instrument of lease. The petitioners are lease holders and second transferee from the original allottees and by the U.P. State Industrial Development Corporation