The instant review application has been filed seeking to review the order of this Court dated 26.04.2023 made in CMA(MD).No.77 of 2010.

2.The respondent herein had purchased an extent of 1.40 acres in Survey.No.51/1 and registered the same on 06.07.2005 before the Joint Registrar Office, No.1, Pattukottai. After registration, the document was referred under Section 47-A of the Indian Stamp Act. The Original Authority had fixed the value of the property at Rs.105/- per sq.ft. On appeal, the First Appellate Authority had confirmed the said order. Challenging the same, the above appeal has been filed by the purchaser.

3.After perusing the orders of the Original as well as Appellate Authority, this Court had arrived at a finding that the market value of the land had been fixed by the Authority on the presumption that the property is likely to be used for commercial purpose at a later point of time. Relying upon the Hon'ble Division Bench judgement of our High Court and the Hon'ble Supreme Court , this Court had set aside the said order on the ground that the nature of user is relatable to the date of purchase and therefore, authorities cannot determine the market value on the