(1.) On consent given on either side, the main writ petition itself has been taken up for final hearing.
(2.) This Writ Petition has been filed challenging the impugned letter issued by the third respondent dated 26.08.2020 and for a consequential direction to direct the third respondent to register the Sale Certificate dated 04.05.2019 and also for refund of the penalty collected from the petitioners.
(3.) The petitioners had earlier approached this Court and filed W.P.No.26568 of 2019 and this Court passed the following order on 20.09.2019 and the same is extracted hereunder.