JUDGMENT :

D. Bharatha Chakaravarthy, J.

Prayer: Civil Miscellaneous Appeal has been filed under Section 47-A (10) of the Indian Stamp Act, 1898 against the order of the Inspector General of Registration, Tamilnadu Principal Revenue Controller, Chennai for Document No.987 of 2002 made in No.403679/N2/2003, dated 27.04.2005.

The Appeal :

1. This is an appeal filed under Section 47-A(10) of the Indian Stamps Act, 1898 by the appellants against the order of the first respondent, namely the Inspector General of Registration, Tamilnadu - Principal Revenue Controller, Chennai, dated 27.04.2005, bearing reference No.40369/No.2/2003, in respect of document No.987/02, whereby, the first respondent had partly dismissed the appeal filed by the appellants against the order of the District Revenue Officer (Stamps), Coimbatore, dated 26.03.2003, bearing reference No.5975/Co/02, thereby, imposing an additional stamp duty of Rs.9,15,83,421/- to be paid along with further interest at the rate of 2% per month from the date of order till date of payment.

Brief Facts Leading to the Appeal :

2. On 26.03.2002, the first appellant (originally known as M/s.B.P.L Mobile Cellular Limited, thereafter having merged