The petitioner presented a sale deed dated 10-07-87, for registration before the Sub-Registrar, Gopalapatnam, Visakhapatnam District. Stamp duty of Rs.2,60,00,200/- and registration fee of Rs.10,50,250/- was paid by taking the value of the property at Rs. 21 cores. The sub Registrar took the view that the market value of the property is Rs. 95,86,01,000/- and on that basis, came to the conclusion that the stamp duty and registration fee would be Rs.12,25,32,860/-, and Rs.47,93,255/- respectively. When the petitioner did not pay the differential amount, the registration of the document was kept pending, and the matter was referred to the Collector, the respondent herein, under Section 47-A of the Indian Stamp Act (for short “the Act”).

2. Through order dated 25-07-2007, the respondent decided that the petitioner is liable to pay a sum of Rs.10,23,60, 935/- towards deficit stamp duty and registration charges. Aggrieved thereby, the petitioner filed C.M.A. No. 13 of 2007 before the Court of Principal Senior Civil Judge, Visakhapatnam (for short ‘the Court’)

3. The petitioner intended to adduce evidence before the Court. Accordingly, it filed an affidavit dated 07-07-2008, in lieu o