1. The petitioner is a Company which was originally known as Gati Corporation Ltd. The name was subsequently changed as M/s. Gati Limited. The said Company purchased a landed property from the Small Industries Development Corporation, Chennai which is a State owned Corporation on 02.01.2001 and registered as Document No.83 of 2001 by the Sub Registrar, Ambattur. But the Sub Registrar did not agree with the valuation made in the document. Therefore, he referred the same under Section 47-A of the Stamp Act for adjudication. Challenging the said proceeding and for a mandamus to return the document to the petitioner, the petitioner has come up with this writ petition.

2. The learned Government Advocate appearing for the respondent would submit that the value fixed by the SIDCO cannot be accepted for the purpose of deciding the land value for stamp duty. According to the respondent, the guideline value was taken into consideration, based upon which, the proceeding under Section 47A of the Act was initiated.

3. The learned counsel for the petitioner would submit that the said stand taken by the respondent is erroneous. He would rely on a judgment of a Division Bench of this Co