JUDGMENT :

N. Anand Venkatesh, J.

This is an appeal filed by the appellant under Section 47-A(10) of the Indian Stamp Act (for short, the Act) aggrieved by the order passed by the first respondent in Na.Ka.No.35225/N1/2016 dated 23.9.2019 confirming the order of the second respondent in Na.Ka. Cpa.No.3/15/A1 dated 24.6.2019, directing the appellant to pay the deficit stamp duty and the additional registration charges.

2. The brief facts leading to filing of this appeal are as follows :

(i) The subject property was originally owned by a trust called as Sathyanarayana Charitable Trust. The said trust approached this Court earlier by filing O.P.No.314 of 2004 seeking for sanction of sale of the subject property. During the pendency of the said original petition, a paper publication was effected by order dated 25.6.2004 and no offer was forthcoming.

(ii) Therefore, when the said original petition came up for hearing on 01.7.2011, this Court directed fresh paper publication to be effected so as to enable the interested parties to inspect the subject property and make their offer. Accordingly, the paper publication was effected on 15.7.2011. Consequent upon the same, two offers came to be sub