NILA MINES PRIVATE LIMITED Vs. TAMIL NADU REGISTRAR GENERAL-CUM-CHIEF REVENUE CONTROLLING OFFICER; SPECIAL DEPUTY COLLECTOR (STAMPS); SUB REGISTRAR

JUDGEMENT

(1.) These Civil Miscellaneous Appeals have been filed by the appellant against the orders made by the Chief Revenue Controlling Officer cum Inspector General of Registration, Chennai.

(2.) The appellant purchased lands through six sale deeds and the sale deeds were registered in the office of the Sub Registrar, Sayalkudi, Tuticorin District. After registering those sale deeds, the third respondent herein referred to the second respondent under Section 47(A) of the Indian Stamp Act, 1899, to fix the market value of the lands sold in the above said six sale deeds. In those six sale deeds, the lands were sold at Rs. 15,000/- per acre and the stamp duty was made at the rate of Rs. 15,000/- per acre.

(3.) On reference, the second respondent passed an order dated 24.12.2007, fixing the market rate per acre at Rs. 42,000/- and directed the appellant to pay the deficit stamp duty.