D r. A.K. Jayasankaran Nambiar, J.

As these writ appeals preferred by the State involve a common issue, they are taken up together for consideration and disposed by this common judgment. The issue that arises for consideration is whether a sale certificate, issued by a bank/revenue authority to a purchaser of immovable property, pursuant to a sale conducted at the instance of a bank/financial institution/court/revenue authority of the property of a revenue defaulter, will attract the levy of stamp duty under the Kerala Stamp Act, 1959 ?

2. The writ petitions, from which these appeals arise, were filed by various Banks/Financial Institutions/Auction purchasers who were informed that stamp duty would have to be paid on the sale certificates issued by/to them. It was the registering authority under the Registration Act, 1908 who informed them of this requirement, when the