1. The petitioner has come forward with the present writ petition seeking to challenge an order of the second respondent, i.e., District Revenue Officer (Stamps), Chennai-1, dated Nil (March, 2012) in demanding deficit stamp duty of Rs.1,35,360/- in respect of document No.1150/09.

2. The contention of the petitioner was that the petitioner was the natural mother of one Rajesh. Out of love and affection, her son Rajesh had wanted to settle his property in her favour. Pursuant to the same, he had settled the property through his power agent D.Venugopal in her favour vide settlement deed, dated 13.04.2009. It was registered as Document No.1156/2009 on the file of the Sub Registrar, Anna Nagar. The document was duly registered after payment of necessary stamp duty and registration charges. The document was also returned to the petitioner. Since the date of settlement, she is in possession and enjoyment of the property. While so, she had received a notice, dated 18.11.2010 from the third respondent, wherein she was asked to pay Rs.78,000/-as deficit amount (Rs.70000/- being the deficit stamp duty and Rs.8000/- towards deficit registration charges) and thereafter to receive the o