The writ petition is filed challenging the order of the District Registrar, Chennai, the first respondent herein, dated 23. 2007, by which the first respondent confirmed the communication of the second respondent dated 11. 2005, in which the second respondent informed the petitioner that the rectification deed presented for registration suffers stamp duty as per section 47-B of the Indian Stamp Act, 1899 and consequently directed payment of stamp duty to the extent of Rs.1,71,270/-.

2. It is the case of the petitioner that he purchased the property, viz., the land situate at Nandambakkam village, Tambaram taluk bearing plot No.141 comprised in survey No.163 under the Tamil Nadu Defence Services Co-operative House Construction Society Limited Scheme along with residential house thereon bearing House No.141 (New No.5), Defence Officers Colony, Chennai-32 from his vendor Brigadier N.R.R.Sharma under a registered sale deed executed on 5. 2003. In the said document, the boundaries are given as follows: on the north by site plot No.150, on the east by site plot No.142, on the south by 30 feet Cross Road and on the west by site plot No.140. Regarding measurement it is stated a