R. Subbiah, J

This appeal is filed as against the Order dated 06.10.2008 passed by the first respondent enhancing the land value, which is the subject matter of the sale deed dated 11.09.2002 presented for registration by the petitioner, from Rs.625/- per square feet to Rs.1,250/- per square feet and called upon the appellant to pay a sum of Rs.70,85,000/- and Rs.5,45,000/- towards deficit stamp duty and penalty respectively within a period of sixty days.

2. The facts which led to the filing of the present appeal are that the appellant is a charitable trust running a hospital in the name and style of Sundaram Medical Foundation. The appellant purchased the land measuring an extent of 2 acres situated in R.S. Nos. 229/2, 230/4, 230/7 and 230/8 in Koyambedu Village by means of a registered sale deed dated 11.09.2002 executed by one Sri Krishna Tiles and Potteries (Madras) Private Limited and presented in the office of the third respondent, as the vendor was confronting financial difficulty. The said document was registered as document No. 3258 of 2002 dated 18.09.2002. The value of the property covered under the sale deed dated 11.09.2002 was indicated as Rs.4,68,00,000/- at