INSPECTOR GENERAL OF REGISTRATION Vs. A RAMASAMY

JUDGEMENT

(1.) SINCE the issue involved in all these writ appeals is one and the same, they have been heard together and are being disposed of by this common judgment.

(2.) THE respondents herein have registered sale deeds in document Nos.1172/2006, 1170/2006 and 1173/2006 respectively on the file of the Sub Registrar, Tiruppur. According to the respondents, even though the guideline value is much lower, they have registered the documents by valuing the property at Rs.30 lakhs per acre and they have also paid the stamp fee accordingly. But, the Sub-Registrar, Tiruppur had initiated proceedings under Section 47-A of the Indian Stamps Act and fixed the value as Rs.996/- per sq.ft. THEreafter, the documents were referred to the District Revenue Officer (Stamps), Coimbatore for determination of the market value of the property and to collect the deficit stamp duty. Accordingly, the District Revenue Officer (Stamps) Coimbatore has issued notices in Form-I. Before the said Authority, the respondents herein have contended, by filing their objections, that the document properties are vacant lands, without any basic amenities and located far away from the main road and they have registered the documents at 20 times more than the value fixed by the Government.

(3.) FOR better appreciation, we shall now extract para Nos.4 to 6 of the said G.O., which read as under: