JUDGMENT

(Prayer in CMA(MD).No.106 of 2020:- Civil Miscellaneous Appeal filed under Section 47-A (10) of the Indian Stamp Act, to call for the records and set aside the order passed by the 1st respondent in Ref.No.Pa.Mu.46882/N5/2007 dated 13.10.2010 confirming the order of the 2nd respondent in Ref.No.Ci.Pa.No.1355/2005-A1 dated 20.07.2007.

In CMA(MD).No.166 of 2023:- Civil Miscellaneous Appeal filed under Section 47-A (10) of the Indian Stamp Act, 1899 r/w Tamil Nadu Stamp (Prevention of Under Valuation of Instruments) Rules R.9(5)(a) and Order 43 Rule 1 (U) of C.P.C, to call for the records and set aside the order passed by the 1st respondent in Ref.No.46880/N5/2007 dated 16.06.2010 confirming the order of the 2nd respondent in Ref.No.Ci.Pa.No.1353/2005-A1 dated 20.07.2007.)

Common Judgment:

1. The present appeals have been filed by the husband and wife who have purchased the adjacent properties challenging the orders passed by the Inspector General of Registration under Section 47-A(5) of the Indian Stamp Act, 1899.

CMA(MD).No.106 of 2020:

2. The appellant had purchased the agricultural land measuring 99 cents in T.S.No.1356/1 and 1356/2 by way of registered sale deed dated 27.03.200