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2025 Supreme(Online)(Mad) 62922

IN THE HIGH COURT OF JUDICATURE AT MADRAS
T.V.THAMILSELVI, J
M/s.LSR Properties India Ltd – Appellant
Versus
The Chief Revenue Controlling Authority cum Inspector General of Registration – Respondent


Advocates:
For the Appellants/Petitioners: Mr.K.Puneeth
For the Respondents:Mr. J.Ravindran, Additional Advocate General, Assisted by Mr.R.Siddharth, Additional Government Pleader

Table of Content
1. challenge to the stamp duty valuation based on land characteristics. (Para 2 , 3 , 5 , 6)
2. court's reasoning behind sustaining the stamp duty valuation. (Para 7 , 14 , 17)
3. arguments regarding valuation methodology and comparison. (Para 8 , 10 , 11)
4. court's observations on valuation and related facts. (Para 12 , 13 , 15 , 16)

JUDGEMENT

The appellant has filed this appeal to set aside the order dated 07.03.2022 in No.27347/E1/2015 passed by the 1st respondent herein.

2. Challenging the impugned order passed by the first respondent in proceedings No.27347/E1/2015, dated 07.03.2022, the appellant was directed to pay a sum of Rs. 1310/- per square feet as stamp duty, which is significantly higher than the prevailing guideline value of Rs. 878/- per square feet for the land purchased during the period 2013–14. The order was passed without affording a proper opportunity to the appellant. Hence, he has approached this Court, challenging the validity of the said impugned order.

3. Brief Facts of the Case: The appellant, along with his wife, in their individual capacities, purchased an extent of 10.00 acres of agricultural land at Survey No.3/1B1,1B2,4/1,3,4,5,5(1)(2),(3)

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