The properties covered in the sale deed, dated 10.02.2016, located at Palayamkottai Registration District, Burkit Managaram Sub-Registration Saragam, Uthamapandiyakulam Village, Patta No.81, Iyan Punja, Survey No.44 (an extent of hectare 0.72.0), Survey No.45 (an extent of hectare 0.72.0), Survey No.48 (an extent of hectare 0.36.0) and Survey No.49 (an extent of 0.11.50 hectare, out of 0.50.0 hectare), have been sold for a sale consideration of Rs.32,200/-.

2. The question raised in this Appeal is, when the properties covered in adjacent Survey Nos.44, 45, 48 and 49 have been sold for a sum of Rs.28/- per sq.ft., how the value of Rs.900/- per sq.mt., can be fixed in respect of the property covered in survey No.46/1 (1 sq.mt., = 10.7639 sq.ft.,). Thus, the value is Rs.83.61 per sq.ft., (roughly three times more than the value fixed at Rs.28/- per sq.ft.,).

3. The appellant/K.V. Moovendhan purchased the property, on 16.09.2013, an extent of 3 acres and 12= cents, out of 9 acres and 37.5 cents in Survey No.46/1 at Uthamapandiyankulam Village, in Patta No.81 along with others, for a sale consideration of Rs.18,75,000/-, under Document No.853/2013.

3.1. Under document No.854/2013, the appellant and others have purchased an extent of 5 acres (out of 27 acres and 26 cents) in the same Survey Number and same Patta Number, for a sale consideration of Rs.10,00,000/-, on 17.09.2013.

3.2. The appellant has executed a Power of Attorney, in favour of R. Richard James Peter, on 20.11.2014. Those documents were referred to the second respondent for valuation. The second respondent has passed an order, valuing the land at Rs.900/- per sq.mt.,

S. No.	Document No.	Date of Registration	Original Value Stated in the document/Rs.	Value fixed by R-2/Rs.	Balance Payable towards deficit stamp duty/Rs.
1.	853/2013	16.09.2013	18,75,000/-	3,41,45,064/-	22,58,655/-
2.	854/2013	17.09.2013	10,00,000/-	1,82,10,708/-	12,04,750/-

4. The main grievance of the learned counsel for the appellant is that the authorities omitted to take note that the property sold is only a Punja Land and not a layout property; the essential rules for valuation has not been followed and that has led to arbitrary fixing of the value.

5. This Court, by the order, dated 01.11.2016, has directed the respondents herein to release the impugned documents, on the appellant herein, by depositing 30% of the demanded amount, as directed in the order dated 28.07.2016 made in CMP No.11687 of 2016. But, this order was not complied with and therefore, this Court has directed the Tamil Nadu Chief Controlling Revenue Authority to initiate necessary departmental action against Mrs. S. Shenbegavalli, the Special Deputy Collector (Stamps), Tirunelveli, and imposed costs of Rs.10,000/- upon her. The respondents have been directed to report compliance also.

6. The second respondent has filed the counter affidavit stating the following facts:-

1. The appellant purchased the property, jointly with Kandaswamy and Karruppasamy in R.S.No.46/1 in Uttamapandiyakulam Village, Tirunelveli District, totally to an extent of 14 acres and 37.5 cents. The sale deeds presented were registered in the Office of the third respondent in Document Nos.853 and 854 of 2013. The appellant valued the property at Rs.23.15 per sq.mt., in respect of Document No.853/2013 and Rs.49.38 in respect of Document No.854/2013.

2. Thereafter, the document was referred to second respondent under Section 47(A) of the Indian Stamp Act, for determination of the market value; the second respondent inspected both the lands on 25.11.2014 along with Special Tahsildar (Stamps) Tirunelveli and the agent of the appellant; the second respondent, by the order dated 13.12.2014, determined the market value at Rs.900/- per sq.mt., on the ground that the property is situated in a prime locality and the residential ar