N. UDAY SHANKAR Vs. SPECIAL DEPUTY COLLECTOR

JUDGEMENT

(1.) The order dated 29.12.2003 passed by the Deputy Collector of Stamps, Coimbatore, is under challenge in the present Civil Miscellaneous Appeal.

(2.) The appellants raised a ground that the value of the property fixed by the first respondent as Rs.5,72,025/- for the purpose of stamp duty and registration is erroneous. As per the appellant, the value of the sale deed is Rs.4,40,500/- and accordingly, the appropriate stamp duty has been paid.

(3.) It is contended that the provisions of the Tamil Nadu Stamps (Prevention of Undervaluation of Instruments) Rules 1968, has not been followed. Even the jurisdiction is questioned, no Form-I notice was issued to the appellants and also no Form-II notice was issued along with the provisional order as contemplated in Rule 6.