IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 02.04.2024 CORAM THE HONOURABLE MR.JUSTICE N.ANAND VENKATESH Civil Miscellaneous Appeal No.1529, 1532, 1534, 1543 and

1550 of 2022 R.Krishnamoorthy ..Appellant Vs.

1.The District Revenue Officer (Stamps), 5th Floor, Office of the District Collector, M.Singaravelar Maaligal No.32, Rajaji Salai, Chennai 600 001.

2.The District Registrar (Admin), No.10, Kanchipuram Main Road, Chengalpet – 603 002

3.The Sub Registrar, O/o.The Sub Registrar, Chengalpet Joint II No.10, Kanchipuram Main Road, Chengalpet – 603 002 ...Respondents APPEALS under Section 47-A (10) of the Indian Stamp Act, 1899, read with Rule 9(5)(a) of the Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules, 1968 read with Section 96 of the Civil Procedure Code, 1908.

For Appellant : Mr.Illayaraj Kumar for M/s.Ramalingam and Associates For Respondents : Mr.C.Jayaprakash Government Advocate *****

COMMON JUDGMENT

These Civil Miscellaneous appeals have been filed against the common final order passed by the Tamil Nadu Chief Controlling Revenue Authority and Inspector General of Registration, Chennai, fixing the rate at Rs.850 per sq.ft. with respect to properties covered under five sale deeds registered as Document Nos.3539, 3541, 3542, 3543 and 3544 of 2016, on the file of the third respondent.

2. CMA No.1529 of 2022 pertains to the purchase made by the appellant with respect to 2/5^th undivided share of agricultural lands measuring nearly 0.44 cents out of 1.10 acres comprised in Survey Nos. 63/6, 57/2, 57/1, 56/2C, 56/2B and 61/1 with a right of 2/5 share in the well. That apart, the appellant had also purchased 1/5^th undivided share in the agricultural land equivalent to 85.85 cents out of 4.29 acres in Survey Nos.57/2, 63/3, 63/4, 63/5, 54, 58/1, 58/2, 58/3 58/5, 73/4 and 63/7 at Thirutheri Village, Chengalpet Taluk, Kanchipuram District, through a registered sale deed namely Doc.No.3541 of 2016 dated 16.06.2015 on the file of the 3^rd respondent.

3. CMA No.1532 of 2022 pertains to the purchase made by the appellant with respect to 1/5^th undivided share of agricultural land equivalent to 19 Cents from and out of 0.91 Acres of land comprised in S.Nos.57/3, 63/8, 70/4 and 58/4 of Thirutheri Village, Chengalpet Taluk, Kancheepuram District by a sale deed dated 16.06.2015 registered as Doc.No.3544 of 2016 with the 3^rd respondent.

4. CMA No.1534 of 2022 pertains to the purchase made by the appellant with respect to 1/5^th undivided share of agricultural land equivalent to 8.2 Cents from and out of 0.41 Acres of land comprised in S.No.63/1of Thirutheri Village, Chengalpet Taluk, Kancheepuram District by a sale deed dated 16.06.2015 registered as Document No.3539 of 2016 with the 3^rd respondent.

5. CMA No.1543 of 2022 pertains to the purchase made by the appellant with respect to 2/5^th undivided share of agricultural land equivalent to 0.28.8 cents from and out of 0.72 cents comprised in S.Nos. 59/1A, 74/1A, 74/1B and 74/2 of Thirutheri Village and 1/5^th undivided share of Agricultural land equivalent to 0.46 Cents from and out of Acre 2.30 cents of land comprised in S.Nos.62/1, 60/2, 62/3, 59/2A, 59/2B, 62/5 and 74/3 of Thirutheri Village, Chengelpet Taluk, Kancheepuram District by a sale deed dated 16.06.2015 registered as Doc.No.3543 of

2016 with the 3^rd respondent.

6. CMA No.1550 of 2022 pertains to the purchase made by the appellant with respect to 2/5^th undivided share of agricultural land equivalent to 16.4 cents from and out of 0.41 Acres comprised in S.No.59/4B and 1/5^th undivided share of agricultural land equivalent to 0.31 cents from and out of 1.55 Acres of land comprised in S.Nos.59/5A and 59/5B of Thirutheri Village, Chenglepet Taluk, Kancheepuram District by a sale deed dated 16.06.2015 registered as Doc.No.3542 of

2016 on the file of the third respondent.

7. With respect to the above sale deeds, notices were issued by the

1^st respondent by fixing the value and directing the appellant to pay the deficit stamp du