A NAKKEERAN Vs. INSPECTOR GENERAL OF REGISTRATION

JUDGEMENT

(1.) THIS Civil Miscellaneous Appeal has been preferred against the order of the first respondent, dated 09.11.2007 made in Mu.Mu.No.49725/No.3/07.

(2.) THE second respondent herein, by order, dated 12.11.2004 has held as per Section 47(A)(1) of the Indian Stamps Act, as under valuation of the property, that was sold under the Document No.371/2002 on 22.04.2002. As per the order, it is seen that the appellant herein had obtained the property at Joyce Ponniah Street, Nalliyakodan Nagar, Kidangal Village, Tindivanam with the superstructure for about 2907 sq.ft and the value was computed at Rs.8,32,557/- and hence, as per the impugned order, he was directed to pay an additional stamp duty of Rs.64,426/- Aggrieved by which, the appellant sent a legal notice to the second respondent, dated 08.09.2007 and for service of notice, postal acknowledgments have been marked.

(3.) MR. R. Muthian, learned Special Government Pleader (CS) appearing for the respondents submitted that notice was sent to the appellant herein by ordinary post that is why acknowledgment for the service of notice could not be filed. It is not in dispute that for service of notice on the appellant, no document has been marked as proof or evidence.