S SIVASUBRAMANIAM Vs. CHIEF CONTROLLING AUTHORITY

JUDGEMENT

(1.) The appellant has challenged the order passed by the Chief Controlling Revenue Authority (Inspector General of Registration), dated 13.2.2006.

(2.) By the order dated 13.2.2005, the appellate authority has fixed the market rate of the property at Rs.100/- per square feet. The seven coconut trees have been valued at Rs.3,500/- and building has been valued at Rs.7,00,145/-.

(3.) The appellant has purchased the property by virtue of the sale deed dated 27.1.1994, an extent of 53 cents located at Coimbatore registration district, Mettupalayam Taluk, Chickathasam palayam village, Mettupalayam Town, in R.S.No.376. As per the document, the property has been valued at Rs.80,000/-. Agricultural land is the classification of the property as per the document. In the document of the vendor also, the property has been described only as an agricultural land.