J U D G M E N T

The appellant herein preferred this appeal against the order of the Chief Controlling Revenue Authority and Inspector General of Registration, Chennai, exercising suo-moto revision in letter No.4808/c1/08 dated 24.11.2012, modifying the order of the District Revenue Officer (Stamps), Coimbatore, in Mu.Pa.No.4635/C/02 dated 30.06.2003.

2. The respondent also contested the appeal.

3. As per the facts of the case, the appellant purchased a landed property on 12.09.2002 situated in Coimbatore North Taluk, Sanganur Village in S.R.No.110/2 with an extent of 1.00 acre agricultural land purchased for a sum of Rs.7,00,000/- and the sale deed was registered in Gandhipuram Sub Registar Office. But the said Sub Registrar, in order to fix the market value, directed the District Revenue Officer to conduct the survey. Accordingly, land was surveyed and the value of the property was fixed at Rs.21,00,000/- and he was directed to pay the additional stamp fee.

Accordingly, he paid and get the sale deed on 15.07.2003.

4. As per the submission made by the learned counsel for the appellant, after a period of four years, from re-survey the respondents authorities demanded stamp duty of Rs.14