R. Mahadevan, J.

1. This Writ Petition has been filed to set aside the impugned letter vide N.K. No. 4067/R1/2012 dated 18.1.2013 issued by the Respondent, and to direct the Respondent to collect the stamp duty in difference, in respect of 46 cents comprised in Survey No. 271/4 in Thanichiyam Village, Vadipatty Taluk, Madurai District. Heard both sides.

2. The learned counsel for the petitioner has submitted that the petitioner had purchased 46 cents of Nanja Land comprised in S. No. 271/4 in Thanichiyam village from one Indra W/o. late. Nachiappan for a valuable consideration. The sale deed was registered on 23.04.2005 at Parasalai Sub Registrar office in Kerala State as Document No. 769/2005. The said Indra had also sold her another 1/2 cent land to the petitioner situated at Parasali village at Kerala State through the above said sale deed.

3. The learned counsel has further submitted that the petitioner paid Rs. 640/- as stamp duty and a sum of Rs. 285/- towards registration fee as directed by the Sub Registrar of Parasalai in order to register the above said sale deed. To make necessary entries in respect of the petitioners 46 cents Nanja land comprised in S. No. 271/4, th