SHANBAGAM AMMAL Vs. REVENUE DIVISIONAL OFFICER, SIVAGANGA TALUK

JUDGEMENT

(1.) This revision filed under Art. 227 of the Constitution of India, is directed against the order oassed in C.M.A. No. 20/87. The appellant is the petitioner herein.

(2.) The Revenue Divisional Officer, Sivaganga in B. 1-7424 dated 20-7-1987 under Sec. 47A(iii) of the Indian Stamps Act read with R. 9 of the Tamil Nadu Prevention of Undervaluation of Instruments Rules, 1968 passed an order determining the value of the property in the document registered as Rs. 3,00,000.00 at the rate of Rs. 10,000.00 per acre. Therefore, the petitioner should pay the deficit stamp fee of Rs. 29,480.00. The instrument was executed by one K. G. Chalapathy Raja at Pudukottai for a sum of Rs. 32,000.00 and the said instrument was registered as document No. 139/80 dated 22-5-1980 in the Joint Registrar Office No. II, Sivaganga. As against the said order an appeal was preferred before the Court of Sub Judge, Sivaganga. The appellate Court after hearing the parties concerned confirmed the order passed by the Revenue Divisional Officer, Sivaganga. It is against that order, the present revision has been preferred by the said Shanbagammal.

(3.) Learned counsel appearing for the petitioner submitted as under:-