M. Jaichandren, J.

1. Heard the learned Counsel appearing on behalf of the Appellants, as well as the Respondent. This Writ Appeal has been filed against the Order of the learned Single Judge, dated 6.1.2011, made in W.P. No. 29226 of 2010.

2. The Respondent in the present Writ Appeal had filed the Writ Petition, in W.P. No. 29226 of 2010, praying for a Writ of Mandamus to direct the Respondents to accept the value of the Sale Certificate, dated 28.10.2010, issued in his favour, in respect of the property, comprised in S. No. 166/3B3 part, Kovilambakkam village, Sholinganallur Taluk, Kancheepuram District and to register the said document and to return it to the Respondent.

3. The learned Single Judge had passed the Order, dated 6.1.2011, allowing the Writ Petition, relying on the decision of the Supreme Court, in V.N. Devadoss v. Chief Revenue Control Officer-cum-Inspector and others, 2009 (7) SCC 438. It had been held that Section 47-A of the Indian Stamp Act, 1899, would not be applicable to the present case, as there was no under valuation of the document in question, by the First Respondent, the Petitioner in the said Writ Petition. Challenging the Order passed by the l