RAJENDRAN Vs. INSPECTOR GENERAL OF REGISTRATION

JUDGEMENT

(1.) Challenge in these appeals is whether the Chief Controlling Revenue Authority-cum-Inspector General of Registration, Chennai, can suo-motu enhance the market value, on the appeals preferred by the vendors under Section 47-A(5) of the Indian Stamp Act and Rules 11-A and 12 of the Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules, 1968, with a consequential direction to pay the stamp duty. As facts and submissions are similar, all the appeals are disposed of by a common order. In C.M.A. No. 583 of 2009, the appellant has purchased 42 Cents of lands, comprised in Ayan Punjai R.S. No. 126/5 and 27 Cents of lands, comprised in Ayan Punjai R.S. No. 126/6 of Kandiyangkuppam Village, for the value of Rs. 69,000/- (at Rs. 1,000/- per Cent), under a Sale Deed, registered as Document No. 1895 of 2005, on the file of the Joint-Sub Registrar, Virudhachalam and accordingly, stamp duty has been paid. A reference has been made under Section 47-A(1) of the Indian Stamp Act, 1899 (hereinafter referred to as "the Act") to the Special Deputy Collector (Stamps), Cuddalore, second respondent herein, stating that the property has been undervalued. The second respondent, by an order, dated 30.11.2005, fixed the value of the property at Rs. 5,400/- per Cent. Aggrieved by the same, the appellant has preferred an appeal under Section 47-A(5) to the Chief Controlling Revenue Authority-cum-Inspector General of Registration, Chennai, first respondent herein, who by his order, dated 21.11.2008, has enhanced the stamp duty from Rs. 5,400/- to Rs. 6,500/- per cent.

(2.) In C.M.A. No. 1306 of 2009, the appellant has purchased 2643 Sq. Ft., of lands, comprised in New Town S. No. 4/5 and Town S. No. 2/4, situated at Ward B, Block 2 in Namakkal Puttur Main Road, for Rs. 58,146/-under a Sale Deed, registered as Document No. 1034 of 2005, on the file of the Joint-Sub Registrar, Namakkal District and accordingly, stamp duty has been paid. A reference has been made under Section 47-A(1) of the Act to the Special Deputy Collector (Stamps), Cuddalore, second respondent herein, stating that the property has been undervalued. The second respondent, by an order, dated 15.05.2006, fixed the value of the property at Rs. 84/- per Sq. ft. Aggrieved by the same, the appellant has preferred an appeal under Section 47-A(5) to the Chief Controlling Revenue Authority-cum- Inspector General of Registration, Chennai, first respondent herein, who by his order, dated 23.03.2009, has enhanced the stamp duty from Rs. 84/- to Rs. 100/-per Sq. ft.

(3.) In C.M.A. No. 1483 of 2009, the appellant has purchased 14, 780 Sq. Ft., comprised in R.S. No. 324/1 of Aluvalakavazthalampattu Village, for Rs. 1,47,000/- (at Rs. 10/- per Sq. Ft), under a Sale Deed, registered as Document No. 777 of 2003, on the file of the Joint-Sub Registrar, Cuddalore District and accordingly, stamp duty has been paid. A reference has been made under Section 47-A(1) of the Indian Stamp Act, 1899 (hereinafter referred to as "the Act") to the Special Deputy Collector (Stamps), Cuddalore, second respondent herein, stating that the property has been undervalued. The second respondent, by an order, dated 14.10.2005, fixed the value of the property at Rs. 110/- per Sq. Ft. Aggrieved by the same, the appellant has preferred an appeal under Section 47-A(5) to the Chief Controlling Revenue Authority-cum- Inspector General of Registration, Chennai, first respondent herein, who by his order, dated 30.12.2008, has enhanced the stamp duty from Rs. 110/- to Rs. 125/- per cent.