The present writ petition is filed by R. Ravi, against the impugned order passed by the first respondent made in No.58051/N1/2003 dated 30.01.2004, quash the same and direct the first respondent herein to entertain the appeal filed by the petitioner dated 24.11.2003, enquire the same and pass further orders in accordance with law.

2. The petitioner presented a document for registration before the Sub-Registrars Office, Uthukottai, by valuing a land measuring 0.88 cents in Survey No.275 A/2A and 275A/5 in Uthukottai Village, Tiruvallore District under document No.1017 and 1227 of 1997 as per the prevailing guidline vaule at that time. The third respondent, holding that the property is a house site, valued the property at the rate of Rs.30/- per sq. feet and referred the matter under section 47A of the Indian Stamp Act.

3. After the reference made by the third respondent, the second respondent by his proceedings in Na.Ka.Si.Pa.No.82/97, held that for document No.1227/97 the petitioner must pay a deficit stamp duty of Rs.79,224/-and for document No.1017/97 under Na.Ka.Si.Pa.No.77/97 a deficit stamp duty of Rs.45,315/-has to be paid by the petitioner. The petitioner submit