S. NALLAMUTHU Vs. THE INSPECTOR GENERAL OF REGISTRATION

JUDGEMENT

(1.) THIS appeal has been filed to set aside the order, dated 12.10.2007, on the file of the Inspector General of Registration, Chennai, made in M.M.No.45636/N -4/07 and quash the same and consequently direct the second respondent to handover the sale deed, dated 27.9.2006, registered as Document No.7953 of 2006.

(2.) EVEN though various grounds have been raised by the appellant in the above appeal, the main contention of the learned counsel for the appellant is that no enquiry had been conducted by the respondents before the impugned order, dated 12.10.2007, had been passed. It has also been contended that no opportunity was given to the appellant to show that the property in question is an agricultural land and that the stamp duty paid by the appellant is based on the correct value of the property and that it is in accordance with law.

(3.) IT has been further stated that the value fixed by the respondents in respect of the property is arbitrary and illegal. The respondents had not taken into consideration the revenue records pertaining to the land before fixing its value the guidelines prescribed for fixing the value of the land had not been followed by the respondents. The provisions of the Indian Stamp Act, 1899 and the Tamil Nadu Stamps (Prevention of under -valuation of instruments) Rules, 1968, have not been followed by the respondents in determining the market value of the property in question.