(1.) These five petitions are interknit together by common questions canvassed across the Bar and therefore, all these petitions have been heard with the consensus of the learned Counsel for the parties and are being disposed of by a composite order.
(2.) The question that emerges for adjudication is whether the stamp duty is payable in the matter of Tahbazari settled by public auction in the event of bid having been signed by the bidder and the Chairman of Nagar Palika Parishad/Zila Panchayat and other Officers?
(3.) Sarvsri A.K. Srivastava, Arun Tandon, and Ikram Ahmad argued the case on behalf of the petitioners and on the other hand learned Standing Counsel representing the State Authorities canvassed in vindication of the stand of the State Authorities in the matter.