JUDGMENT :

Justice N.Seshasayee, J.

Prayer : Civil Miscellaneous Appeal filed under Section 47A(1) of the Indian Stamps Act, praying to set aside the order dated 07.08.2023 in Na.Ka.35191/N1/2022, passed by the Chief Controlling Revenue Authority / Inspector General of Registration, Chennai - 600 028, viz., the first respondent herein.

Aggrieved by what the appellants consider there is an arbitrary violation by the Inspector General of Registration under Sec.47A of the Stamp Act, the appellants are before this Court.

2. The brief facts of the case is :

(a)On 06.06.2022, the appellants had purchased a block of 3.75 acres of land in Sy.Nos.353/1, 33/2A, 353/3A, 353/3B, 353/3C, 354, 367/1 and 353/2B in Mappedu Village in Thiruvallur Taluk, for a total sale consideration of Rs.2,38,35,000/-. According to the appellants, the guideline value for this block of property valued between Rs.36,850/- to Rs.43,550/- per cent, however, the appellants had reckoned it at Rs.63,560/- per cent, and paid appropriate stamp duty.

(b) On the very next day (07.06.2022), the Sub-Registrar concerned had referred the matter to the Special Deputy Collector (Stamps) under Section 47(A)(1) of the Act. The Special De