M.S. Ramesh, J.

The brief facts of the petitioner's case is as follows:-

The properties comprised in T.S. Nos.73/4 and 73/1A, Natham Road, Dindigul were originally vested with M/s. I. Bahrudeen, I.Rafeeq and I.Abdul Salam. The aforesaid three persons constituted a partnership firm under the name and style of Shan Theatre through a partnership deed dated 07.03.1988. Subsequently, the petitioner and eight others were inducted into the said partnership firm as partners through a partnership deed dated 27.03.2003. As per the recitals in the partnership deed, the property bearing No.27 Natham Road, Dindigul, valued at Rs.9 lakhs was shown as the share capital of the said three persons. The petitioner was the Managing Partner of the said Shan Theatre which was subsequently renamed as Vijay Theatre. The aforesaid three persons had relinquished their respective rights in the partnership firm through a retirement deed dated 23.10.2008 by which they had received a sum of Rs.9 lakhs towards their share in the firm. The second respondent by his proceedings dated 08.11.2010 had directed the petitioner to pay a sum of Rs.12,75,251/- towards deficit stamp duty by calculating the market value