1. Challenge in these Appeals is whether the Chief Controlling Revenue Authority-cum-Inspector General of Registration, Chennai, can suo-motu enhance the market value, on the Appeals preferred by the vendors under Section 47-A(5) of the Indian Stamp Act and Rules 11-A & 12 of the Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules, 1968, with a consequential direction to pay the Stamp duty. As facts and submissions are similar, all the Appeals are disposed of by a common order.

2. In C.M.A. No.583 of 2009, the Appellant has purchased 42 Cents of lands, comprised in Ayan Punjai R.S. No.126/5 and 27 Cents of lands, comprised in Ayan Punjai R.S. No. 126/6 of Kandiyangkuppam Village, for the value of Rs.69,000/- (at Rs.1,000/-per Cent), under a Sale Deed, registered as Document No.1895 of 2005, on the file of the Joint Sub-Registrar, Virudhachalam and accordingly, Stamp duty has been paid. A reference has been made under Section 47-A(1) of the Indian Stamp Act, 1899 (hereinafter referred to as "the Act") to the Special Deputy Collector (Stamps), Cuddalore, Second Respondent herein, stating that the property has been undervalued. The Second Respondent, by an or