1. The Appeal is preferred by the Appellant under Section 47-A(10) of the Indian Stamp Act, 1899, against the order of the Chief Controlling Revenue Authority-cum-Inspector General of Registration, Santhome, Chennai-600 004, the First Respondent herein, dated 14.9.2005 in proceeding No.65639/N2/2004 modifying the order passed by the Special Deputy Collector (Stamps), Salem, Namakkal & Dharmapuri Districts, Salem, the Second Respondent herein, in S.R. No.146/02/KG-I, dated 30.4.2003.

2. The Appellant purchased the property measuring a total extent of 3060 sq.ft., with building thereon bearing Door No.32F, R.S. No.698 of Poganapalli Village, Krishnagiri panchayat, for sale consideration of Rs.4,20,000/- from one K.C.Krishnan and others under a Sale Deed dated 10.6.2002 and the same was presented for registration before the Joint Sub-Registrar-III, Krishnagiri, the Third Respondent herein and the said Sale Deed was registered as Document NO.856 of 2002. The Appellant paid the stamp duty of Rs.50,400/-The Third Respondent was of the view that the market value in the document is not true. Therefore, he determined the market value at Rs.2,33,694/- and referred the document to