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2026 Supreme(Mad) 1678

IN THE HIGH COURT OF JUDICATURE AT MADRAS
K.GOVINDARAJAN THILAKAVADI
M.V. Praveen Kumar – Appellant
Versus
Chief Revenue Controlling Officer-cum-Inspector General of Registration – Respondent


Advocates Appeared:
For the Appellant : Mr. P. Chandrasekar
For the Respondents: Mr. P. Gurunathan, Additional Government Pleader.

Table of Content
1. appellant contests high valuation; respondents justify via guidelines. (Para 4)
2. payment of deficit duty under protest does not waive appeal rights. (Para 6)
3. facts of land purchase and undervaluation proceedings under section 47a. (Para 7)
4. lack of reasons, evidence, and notices violates procedure and natural justice. (Para 9)
5. orders set aside; excess duty refunded. (Para 10)

JUDGMENT :

K. GOVINDARAJAN THILAKAVADI, J.

The appeal is directed against the order dated 04.10.2016 passed in Pa.Mu.No.49226/NI/2015 on the file of the 1st respondent / The Chief Revenue Controlling Officer-cum- Inspector General of Registration.

2. The facts leading to the filing of this appeal are as follows:

2.1. The appellant purchased an extent of 5 acres and 87.5 cents of land through a registered sale deed bearing Document No. 6708 of 2015 dated 11.06.2015. In the sale document, the property value was declared as Rs.2,20,36,250/-, adopting a rate of Rs.37,50,000/- per acre, and the appellant paid stamp duty of Rs.15,42,550/- based on that value. Since the registering authority believed that the value mentioned in the document did not reflect the true market value, the document was r

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