1. The writ petition has been filed challenging the order dated 22.4.1997 passed by the Special Deputy Collector (Stamps) whereunder the petitioner has been called upon to pay deficit stamp duty of Rs. 1,43,337.

2. The petitioner was in occupation of the disputed land belonging to Arulmigu Agatheeswarar Prasanna Venkatesa Perumal Devasthanam by putting up his own structure. The Devasthanam filed Ejectment Suit No. 143 of 1981 before the IV Judge, Court of Small Causes, Chennai. Invoking section 9 of the City Tenants Protection Act, the petitioner filed M.P.No.720 of 1982 praying for alienation of the land in favour of the petitioner. The aforesaid application was allowed by the Court by order dated 19.3.1995 fixing the sale price at Rs.9,250, that is to say, at Rs.10 per sq.ft. As per the direction, the petitioner deposited the said amount in the Court. However, since the Devasthanam failed to execute the sale deed in spite of specific order, the petitioner filed M.P.No.120 of 1990 and accordingly, Sale Deed No.271/1992 was executed by the Court in the Office of the Sub-Registrar, Thousand Light, conveying 925 sq.ft in favour of the petitioner. A sum of Rs. 1,209 was pai