1.Petitioners are two registered private limited companies duly incorporated under the provisions of the Indian Companies Act. They are sister companies.

2.The petitioner - companies were allotted plot No. 6 - B and 6 - A respectively in Sector - I, district Gautambudh Nagar by the Greater Noida Industrial Development Authority having value of Rs.18,11,84,248/- and Rs.22,19,63,683/-, respectively. The Greater Noida Industrial Development Authority vide letter dated 24.3.2011 required both the companies to furnish stamp papers equivalent to 5% of the value of the plots allotted to them for the purposes of execution of the lease deeds.

3.Petititioner No. 1 was required to pay stamp duty of Rs.1,24,10,000/- and petitioner No. 2 Rs.1,52,02,992/- as per the calculation made by their counsel. Since the amount of stamp duty payable was very heavy, it was advised that the same may be paid in cash and a certificate of payment may be obtained in the form of an endorsement by the officer in charge of the treasury as provided under S.10 - A of the Indian Stamp Act .

4.The petitioners accordingly, for the purpose of payment of requisite stamp duty, as indicated above, applied to the respecti