JUDGMENT

This Civil Miscellaneous Appeal has been preferred as against the order passed by the first respondent in Pa.Mu.No.11112/No.4/05, dated 28.02.2006, wherein the appellant herein has filed an appeal, as against the order passed by the second respondent in S.R.No.1222/1997. According to the appellant, he purchased the property in Karur Town, Ward No.2, Pasupathipaalayam, North Street Block No.34, T.S.Nos.2087 & 2088, an extent of 0.77 cents on 30.09.1997, through document No.982/1997. In the document, the petitioner valued the property as Rs.2,00,000/-. But the respondents fixed the guideline value of sum of Rs.63,22,000/-. Thereafter, the third respondent has sent the document under Section 47 (1) A to the second respondent Special Deputy Collector (Stamps) for fixing value and the second respondent fixed the value at sum of Rs.27,90,000/-. As against the said order, the appellant has preferred the first appeal before the first respondent under Section 47 (A) (5) of the Indian Stamp Act. The first respondent also passed the impugned order by confirming the order of the second respondent. As against the said order passed by the first respondent, the present Civil Miscellaneou