R.M. Lodha, J. — These four appeals at the instance of the State of Uttaranchal and the Officers of its Forest Department are directed against the judgment dated December 27, 2007 passed by the High Court of Uttarakhand whereby the Division Bench allowed the review petitions filed by present respondents (writ petitioners) and reviewed its earlier judgment dated April 13, 2004 and thereby allowed the writ petitions filed by the writ petitioners holding that they were not liable to pay stamp duty on the documents pertaining to contract of sale for crude resin. Since the facts and documents involved in this group of appeals are identical, for convenience, we shall refer to the facts and documents in Civil Appeal No. 5876 of 2009. The controversy arises in this way.

2. The Divisional Forest Officer, Nainital Forest Range, Nainital notified public auction of resin at Bhuwali Forest Rest House on March 24, 2001. The writ petitioner (Khurana Brothers) participated in that public auction. Its bid in the sum of Rs. 3,90,000/- being the highest bid was accepted by the Divisional Forest Officer, Nainital and the formal contract of sale for crude resin was entered into between the competent authority of the State Government in the name of the Governor and the writ petitioner on March 24, 2001. Subsequently a letter was issued on April 7, 2001 asking the writ petitioner to lift the contracted resin within 60 days therefrom.

3. The contract of sale for crude resin between the parties reads as follows :

“FORM OF CONTRACT OF CRUDE RESIN

Lot No. 7 to 10/2001

Value of the Deed Rs. 3,90,000.00 (Rupees Three Lakh, Ninety Thousand Only)

This indenture made this 24th day of March 2001 between the Governor of the Uttaranchal (hereinafter called “Seller” of the one part and Shri Khurana Brothers, Rishikesh (hereinafter called the “Buyer” which expression includes its executors, administrators, successors and assigns) of the other part witnessed as follows :

The seller in considerations of payment to be made by the buyer as hereinafter provided at the rate of 1950.00 (Rupees One Thousand Nine Hundred Fifty only) per quintal calculated at per quintal naked (without container) and in addition the buyer shall have to pay sale tax on the total sale value of the resin 79% or the rate applicable at the time of sale subject to the following terms and conditions :

(A) Approximately 1160 (One Thousand One Hundred Sixty) tins 200 (two Hundred) quintals of crude resin (net weight) will be delivered at resin depot Sultan Nagri. The quantity may increase or decrease by 10% & the buyer will have to accept the quantity made available by the seller. The weight of resin will be the same as has been recorded in the books of the seller. The seller reserves the right to reject the claim of the purchaser for weighment at the time of taking delivery.

(B) The resin sold will remain at purchaser’s risk from date of acceptance of his bid and the seller will not be responsible for any loss and damage which may occur, thereto from any cause whatsoever.

(C) All the resin will have to be removed by the purchaser within 60 days of the date of approval of the sale. It will be removed in not more than 60 instalments as follows :

1. Within Days of approval of sale.

2. Within Days of approval of sale.

3. Within Days of approval of sale.

4. Within Days of approval of sale.

The purchaser can remove resin only with the written permission of the Divisional Forest Officer, National Forest Division, Nainital and on payment is advance of the full cost and sale tax of resin.

The seller does not take any responsibility for the quality of resin contained in the tins and will not give any resin in exchange.

2. The amount of sale price of the lot calculated on the basis of per quintal bid at the time of auction shall be payable by the buyer irrespective of the fact whether he lifts the material or not.

3. Any resin or tin left within the depot after the last date of lifting shall vest i