K.APOORVAMMAL & J, BALAGUJAMBAL TRUST Vs. THE INSPECTOR GENERAL OF REGISTRATION AND TAMIL NADU PRINCIPAL REVENUE CONTROLLER

JUDGEMENT

(1.) Invoking the provisions of Sec. 47(A)(10) of Indian Stamp Act, 1998, this memorandum of Civil Miscellaneous Appeal has been directed against the proceedings No.5178/N1/2004 dated 20.07.2006 on the file of the Inspector General of Registration and Tamil Nadu Principal Revenue Controller, Chennai.

(2.) Heard Mr. N.Jothi, learned counsel assisted by Mr.M.C.Govindan, learned counsel who is on record for the Appellant and Mr. Jayaramraj, learned counsel appearing for the respondent.

(3.) The facts which are absolutely necessary for the disposal of this Civil Miscellaneous Appeal are summarised briefly as under: