S NALLAMUTHU Vs. INSPECTOR OF REGISTRATION, CHENNAI; SPECIAL DEPUTY COLLECTOR(STAMPS), DISTRICT COLLECTOR OFFICE COMPLEX, MADURAI; JOINT SUB-REGISTRAR, MADURAI-IV, MADURAI

JUDGEMENT

(1.) The appellant herein had purchased 1 acre 43 cents of Nanja land in R.S.No.38/3 in Avaniapuram Village, Madurai South Taluk on 27.09.2006. He registered the same at the Joint Sub-Registrar's Office, Madurai IV, Madurai, the third respondent herein.

(2.) The appellant fixed the value of the property at Rs.2,50,000/- for the entire land that was registered and accordingly he paid the stamp duty. While the appellant treated the land as agricultural land, the third respondent treated it as a house site. In these circumstances,the third respondent was of the opinion that the property was under-valued and referred the matter to the second respondent under Section 47(A) of the Indian Stamp Act. After enquiry, the second respondent passed an order, dated 22.03.2007, fixing the value of the land under the sale deed at Rs.12,47,000/- and the appellant was directed to pay Rs.79,760/- towards the deficit stamp duty. Aggrieved against the said order, the appellant preferred appeal on 12.08.2007 and the first respondent rejected the same on 12.10.2007 on the ground that it was belated. The appellant preferred C.M.A.No.980 of 2008, before this Court and the same was allowed on 12.01.2009, quashing the order, dated 12.10.2007 and the first respondent was directed to pass a fresh order within a period of eight weeks from the date of receipt of a copy of the order. A further direction was issued to return the sale deeds with an endorsement thereon about the pendency of the proceeding before the first respondent.

(3.) Thereafter, the first respondent passed the impugned order, dated 31.08.2009, classifying the land as agricultural land, thereby disagreeing with the Registering Authority. However, the first respondent fixed the market value at the rate of Rs.4500/- per cent. The value fixed by the first respondent was Rs.4,50,000/- per acre.