JUDGMENT :

K.GOVINDARAJAN THILAKAVADI, J.

This appeal is preferred against the orders passed Na.Ka.No.25078/N1/2017 dated 11.01.2025 on the file of the Chief Controlling Revenue Authority cum Inspector General of Registration, Chennai.

2. According to the appellant company, it has registered 12 sale deeds before the Office of Sub Registrar, Thiruporur, the 5^th respondent herein, for registration of lands in S.Nos. 233/6, 238/5, 235/2, 233/1, 237/2, 235/11 situated at No.107/1 Sullerikadu Village, with stamp duty and registration value as per the guidelines notified at the time of registration. After the registration, the documents were assigned. While so, the 5^th respondent, without any basis, authority, jurisdiction and reasons, referred the documents under Section 47A(1) of the Indian Stamps Act, 1899. In the corresponding year, the guideline value was revised to Rs.75,000/- per cent. Despite purchasing vacant land from the vendor based on this cent rate and presenting 12 sale deeds for registration across various survey numbers and dates, the 5^th respondent incorrectly admitted the documents using square foot rate without visiting the land. It is further submitted that due to the i