1. This Civil Miscellaneous Appeal has been filed by the appellant challenging the order passed by the first respondent dated 13.01.2011 in proceedings Pa.Mu.No.47297/N4/2008.

2. The brief facts of appellant's case are as follows:

(i) The land comprised in S.No.631/12 admeasuring to an extent of 20 cents situated at Oruthattu Village, Nilakottai Taluk, Nilakottai Sub- District, Dindigul District, originally belonged to one Thangaraj @ Thangasamy. Thereafter, the said Thangaraj @ Thangasamy and his son Seeni, sold the said punja land to the appellant and his brother Arunachalam, by means of a registered sale deed dated 09.07.2004, for a sale consideration of Rs.13,200/-, vide document No.1257/2004 on the file of the third respondent.

(ii) Thereafter, on 20.01.2005, the fourth respondent sent a notice to the appellant under Samadhan Scheme, directing him to pay a sum of Rs.1,75,103/-, as deficit stamp duty and a sum of Rs.21,755/- as deficit registration fees, by assessing the market value of the land as Rs.21,88,720/-.

(iii) Subsequently, since the appellant did not pay the deficit stamp duty, the document was sent to the second respondent and on receipt of the same, accordin