(1.) This writ petition has been filed challenging the order of the fourth respondent dated 20.01.2014 in Form 2 passed under Section 70 (2) of the Indian Stamp Act and Standing Order No.746.
(2.) It is the case of the petitioner that he and his friend Sivanandam purchased the lands measuring 7.34 acres in E/1 Block, T.S. No.51/1 at Arani Town from the legal heirs of Y.N.Govindarajulu and the legal heirs of T.C.Ramakrishna Mudaliar under four Sale deeds registered as document No.2557/92, dated 14.08.92, Document No.3321/92, dated 28.10.92, Document No.63/2001, dated 08.01.2001 and Document No.1853 of 2000, dated 24.05.2000.
(3.) It is the case of the petitioner that subsequent to the purchase, R.Sivanandam one of the purchasers settled his share absolutely in favour of his wife Selvarani under a settlement deed, registered as Document No.1992 of 2007 on the file of SRO, Arani. It is the case of the petitioner thereafter, the petitioner and Selvarani partitioned the property by executing the partition deed, dated 05.06.2009 registered as Document No.4584 of 2009 on the file of the Sub Registrar, Arani partitioning the lands amongst themselves by allotting separate shares to each of them. It is the case of the petitioner that the third respondent withheld the partition deed dated 05.06.2009 registered as Document No.4584 of 2009 by passing Order No.Si.Pa.821/2009/ANI, dated 13.10.2012 demanding a sum of Rs.88,20,080/- as the deficit stamp duty by unilaterally treating the partition deed as sale deed for the purpose of registration.