IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 15.09.2025 CORAM THE HONOURABLE MRS.JUSTICE T.V.THAMILSELVI Balasubramanian Shankar ...Appellant in all CMAs Vs

1.The Chief Controlling Revenue Authority/

Inspector General of Registration (IGR), No.100, Santhome Highway, Chennai – 600 028, Tamil Nadu, India.

2.The District Revenue Authority, Chennai Zone, Chennai – 600 001.

3.The Sub-Registrar, Tiruporur, Chengalpet District. ...Respondents in all CMAs Common Prayer: Civil Miscellaneous Appeal filed under Section 47A (10) of the Indian Stamps Act, 1899, against the Order in Proceedings Na.Ka.No.8186/N1/2016 Order dated 20.05.2024 of the 1^st Respondent praying the same be set aside.

For Appellant(s) in all CMAs : Mr.V.Srikanth For Respondent(s) in all CMAs:Mrs.R.Anitha Special Government Pleader Assisted by Mr.C.Sathish Government Advocate

ORDER

These cases are listed today under the caption “For Being Mentioned”.

2.It is brought to the notice of this Court that there are corrections in paragraph No.6 of the orders dated 29.08.2025.

3.When these cases were taken up for hearing, it was submitted that the appeals were filed by appellant before the first respondent and nearly about 7 years. Therefore, with regard to the awarding of interest, the pending appeal period is to be excluded and interest to be calculated for the remaining period as per the rules.

4.Hence, these Civil Miscellaneous Appeals are clarified.

15.09.2025 pam To

1.The Chief Controlling Revenue Authority/

Inspector General of Registration (IGR), No.100, Santhome Highway, Chennai – 600 028, Tamil Nadu, India.

2.The District Revenue Authority, Chennai Zone, Chennai – 600 001.

3.The Sub-Registrar, Tiruporur, Chengalpet District.

T.V.THAMILSELVI, J.

pam

15.09.2025 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 29.08.2025 CORAM:

THE HONOURABLE MRS.JUSTICE T.V.THAMILSELVI C.M.A.No.2361 of 2025 and C.M.P.No.20112 of 2025 Balasubramanian Shankar ... Appellant Vs.

1.The Chief Controlling Revenue Authority/ The Inspector General of Registration(IGR)

No.100, Santhome HighWay, Chennai 600 028, Tamil Nadu, India.

2. The District Revenue Authority, Chennai Zone, Chennai 600 001.

3. The Sub-Registrar, Tiruporur, Chengalpet District. ... Respondents PRAYER : Civil Miscellaneous Appeal filed under Section 47-A(10) of the Stamp Act to set aside the impugned order in proceedings Na.Ka.No.8186/N1/2016 dated 20.05.2024 of the first respondent and pass orders.

For Appellant : Mr.V. Srikanth For Respondent : Mrs.R. Anitha, Spl Government Pleader, Assisted by Mr.C.Sathish, GA

JUDGMENT

The appellant has filed this appeal to set aside the impugned order in proceedings Na.Ka.No.8186/N1/2016 dated 20.05.2024 of the first respondent and pass orders.

2. The brief facts of the case of the appellant/claimant is as follows:

2.1. The appellant has purchased the property i.e vacant land measuring to an extent of 4800 sq.ft comprised in S.No.291/1A1, O.S.No.291/1 and 296/2 situated at Paiyanoor Village, Chengalpet Taluk, Kancheepuram District by virtue of a sale deed dated 21.05.2012 registered as Doc.No.5189/2012 in the office of the S.R.O. Tiruporur Thereafter, the second respondent issued proceedings on 18.12.2015 in Na.Ka.C.P.No.5151/2014 informed there was a deficit in payment of the stamp duty for a sum of Rs.2,68,700/-.

2.2. Challenging the same the appellant has preferred an appeal before the first respondent and the first respondent dismissed the appeal on 20.05.2024. Aggrieved over the same the appellant has come up with this appeal.

3.The learned counsel for the appellant submits that the appellant has paid the stamp value as on the date when he purchased the property. Hence, there is no deficit stamp duty. He further submitted that the impugned order dated 20.05.2024 of the first respondent is erroneous and contrary to law. Hence, prays to allow this petition.

4.The learned Government Pleader submits that considering the location of the property and other amenities and future developments the respondent fixed the