LINGARAJA RATH, J.

( 1 ) THE appellant who came before this Court in W. P. No. 718 of 1991 seeking relief of direction to release the original registered sale deed bearing receipt no. 275 (P. 1253/90) dated 14-9-1990 executed in his favour having been rejected has preferred this appeal.

( 2 ) THE appellant purchased the property in question through the executed deed for consideration of Rs. 5,00,000/- but at the time of the registration the sub-Registrar, Khairtabad, Hyderabad, respondent herein (having) entertained the opinion of the property to be of much higher value initiated proceedings under Section 47-A (1) of the Indian Stamp Act, 1899 as amended by A. P. Act 22 of 1971. In his view, the property was to have been valued at Rs. 11,41,500/- and stamp duty was paid thereon. As the stamp duty had been short-paid he referred the matter to the Collector.

( 3 ) THE proceeding initiated by the respondent was assailed before this Court mainly upon the ground that there were no material before the respondent to reasonably reach the conclusion of the property to have been under-valued. It is the submission that the exercise under Section 47-A (1) is neither arbitrary nor whimsical and

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