JUDGMENT

(Prayer: Civil Miscellaneous Appeal filed under Section 47-A(10) of the Indian Stamps Act against the order passed by the first respondent in No.33158/E1/2014, dated 27.08.2022.)

1. This Civil Miscellaneous Appeal has been filed challenging the order passed by the Chief Controlling Revenue Authority and the Inspector General of Registration, Chennai-28/the first respondent herein, in a suo-motu proceedings enhancing the stamp duty of the guideline value.

2. The brief facts leading to the filing of the Civil Miscellaneous appeal is as follows:

The appellant has purchased the property in R.S.No.P5/54-1, Old S.No.2478, measuring an extent of 31 ½ cents(1275.12 sq.mtr), out of a total extent of 1 acre and 62 cents for a total sale consideration of Rs.15,75,000/-. When the document was presented for registration, the Sub-Registrar has referred the matter to the second respondent under Section 47-A of the Indian Stamp Act. Pursuant to the proceedings under Section 47-A of the Indian Stamp Act, the second respondent by order, dated 13.6.2012, fixed the market value of the property at Rs.8,075/- per sq.mtr. Pursuant to the said order, the appellant had paid the different