A S VILLAVAN KOTHAI Vs. INSPECTOR GENERAL OF REGISTRATION OFFICE OF THE INSPECTOR GENERAL OF REGISTRATION

JUDGEMENT

(1.) The above Civil Miscellaneous Appeal has been filed by the appellant against the Order passed by the first respondent in Appeal No.55826/N2/2005, dated 21.05.2007, on the file of the Inspector General of Registration, Chennai, to set aside the said Order.

(2.) The short facts of the case are as follows: The appellant submits that he had purchased a property being agricultural poonjai land, measuring an extent of 1 Acre 41 Cents, comprised in Survey No.636/3, situated at Ennamangalam Village, Bhavani Talum, Erode District, within the sub-registration district of Andhiyur. The said property was purchased by the appellant for a total sale consideration of Rs.42,500/- on 28.01.2002. After the registration formalities are over, the third respondent/Sub-Registrar, Andhiyur had referred the document to the second respondent/the District Revenue Officer (Stamps) under the guise of under valuation. At the request of the appellant, the Tahsildar, from the office of the second respondent had inspected the property and thereafter the second respondent has passed an order in his proceedings Mu.Pa.No.4013/2002(B) demanding a sum of Rs.68,698/- towards deficit stamp duty. The order of the second respondent is a mechanical one and that too in a pre-printed format and the same is done without analysing the factors, which determine the market value.

(3.) Immediately upon receiving the order of the second respondent, the appellant had preferred an appeal to the Inspector General of Registration-cum-Chief Revenue Controlling Authority, the first respondent herein on 20.09.2005 explaining the details pertaining to the purchase and the exorbitant and unlawful demand made by the second respondent to some deficit in stamp in the absence of materials for such demand. But, without considering of it, the first respondent has rejected the appeal prepared by the appellant and had passed an order confirming the order of the second respondent.