1. This appeal is against the order of the Inspector General of Registration dated 07.04.2004. The appellant herein is the purchaser of a property from TANSIDCO, a Government of Tamil Nadu Undertaking, in the Industrial Estate, Ambattur. The area purchased is of an extent of 0.1402 acres.

2. It is seen from the facts herein that the appellant herein was allotted a work shed by the Tamil Nadu Small Industries Development Corporation Limited, fixing the price of Shed No.74 at Rs.6,43,290/- and Work Shed No.474 at a price of Rs.6,83,750/-. The proceedings dated 30.12.1992 and 07.07.1993 respectively in respect of the above-mentioned allotment of sheds, directed the appellant herein to make an initial payment as ordered therein and the balance of amount, in terms of the proceedings given therein. It is seen from the proceedings dated 07.07.1993 of SIDCO that as against Rs.6,83,750/-, the appellant had paid a sum of Rs.6,88,950/-. The proceedings dated 07.07.1993 recorded that the excess amount of Rs.5,200/- would be refunded to the appellant herein. The proceedings further pointed out that the sale deed and memorandum of understanding had to be executed before taking possess