(1.) HEARD Mr. M. Thirunavukkarasu, the Learned Counsel appearing for the Petitioner and Mr.K.Guru, the Learned Additional Government Pleader appearing for the Respondents.
(2.) ACCORDING to the Petitioner, he purchased a property comprised in S.No. 26/3 and S.No. 25/1, admeasuring 1207.72 Sq.Meter (13,000 Sq.feet) of vacant site, situated at Periyapuliyampatti (East), Aruppukkottai, from one Murugan, who is the power agent of Radhakrishnan, for a valid consideration. It is the stand of the Petitioner that as per guideline value of that area, he had remitted a sum of Rs.1,82,000/ -, as Stamp Duty, at Rs.200/ - per Square Feet, whereas, the 2nd Respondent had insisted him to pay a Stamp Duty at Rs.400/ - per Square Feet, taking note of the market value pertains to the nearby area, called Meenambikai Nagar, which is predominant and very faraway from his property.
(3.) THE Learned Counsel projects an argument that in view of the instruction given by the Registration Department, vide No. 12181/G4/87, dated 25. 01.1988, the value of one particular survey number should not be taken for another survey number for fixing stamp value. Besides in view of another instruction of Registration Department No. 43781/L1/1990, dated 20.11.1990, though many streets comprised in one survey number, the higher value of one particular street cannot be applied for another particular street.