1. Heard Mr.M.Thirunavukkarasu, the Learned Counsel appearing for the Petitioner and Mr.K.Guru, the Learned Additional Government Pleader appearing for the Respondents.

2. According to the Petitioner, she purchased a property comprised in S.No.26/3 and S.No.25/1, admeasuring 278.70 Sq.Meter (3,000 Sq.feet) of vacant site, situated at Periyapuliyampatti (East), Aruppukkottai, from one Murugan, who is the power agent of Radhakrishnan, for a valid consideration. It is the stand of the Petitioner that as per guideline value of that area, she had remitted a sum of Rs.1,82,000/-, as Stamp Duty, at Rs.200/- per Square Feet, whereas, the 2nd Respondent had insisted her to pay a Stamp Duty at Rs.400/-per Square Feet, taking note of the market value pertains to the nearby area, called Meenambikai Nagar, which is predominant and very faraway from her property.

3. It is the stand of the Petitioner that during the year 2004, when a lay out was formed over the above said property, the guideline value for the said property was Rs.25/- per Square Feet and thereafter, the said property was divided into house sites. Even during the year 2010, one of such house site in the said lay out was