1. The amended prayer in the writ petition is for issuance of a writ of certiorari to quash the order passed by the second respondent dated 8.4.2002, as confirmed by the first respondent by order dated 9.1.2003. The matter arises under the Indian Stamp Act (Act) and the Tamil Nadu Stamp (Prevention of Under Valuation of Instruments) Rules, 1968.

2. The first petitioner is the mother of the third petitioner and the second petitioner is her son in law. The petitioners purchased 'Punja' cultivable lands in survey No.1474/3, Konneri Kuppam Village, Kancheepuram Taluk, by three registered sale deeds dated 6.4.1997, registered as document Nos.526/97, 1041/97 and 1042 of 1997, on the file of the Sub-Registrar, Joint-I, Kancheepuram, the third respondent. Though the sale deeds were registered for more than 5 = years, the third respondent refused to return the documents, stating that the property purchased under the said documents ought to have been valued on square foot basis by adopting the guideline value for urban properties maintained in the Office of the third respondent. The total valuation of all the three sale deeds at Rs.1,19,28,960/- was fixed as against the valuation