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2026 Supreme(Online)(Mad) 31237

IN THE HIGH COURT OF JUDICATURE AT MADRAS
T.V.THAMILSELVI, J
M/s.PCA AUTOMOBILES INDIA PVT. LTD. – Appellant
Versus
The Inspector General of Registration – Respondent


Advocates:
For Appellant: Mr.P.H.Manoj Pandian, Senior Counsel for AAV Partners
For Respondents:Mr.C.Sathish Government Advocate

Table of Content
1. facts of land exchange and undervalued sale deed registration. (Para 4 , 1 , 2 , 3 , 4 , 5)
2. appellant challenges arbitrary rs.600/sq.ft. valuation. (Para 7 , 8 , 9)
3. industrial classification and location justify guideline value. (Para 10 , 11 , 12)

4.The Sub-Registrar, Manavala Nagar, Thiruvallur Taluk and District. ... Respondents PRAYER : Civil Miscellaneous Appeal filed under Section 47-A (10) of the Indian Stamp Act, 1899, prays to set aside the order dated 31.01.2024 in proceedings Na.Ka.No.1800/N1/2023, on the file of the 1st respondent.

For Appellant : Mr.P.H.Manoj Pandian, Senior Counsel for AAV Partners For Respondents : Mr.C.Sathish Government Advocate

JUDGMENT

The appellant has filed this appeal to set aside the order dated

31.01.2024 in proceedings Na.Ka.No.1800/N1/2023, on the file of the 1st respondent.

2. The brief facts of the case:

The subject matter of the appeal, hereinafter referred to as the Schedule Property, comprises vacant land measuring a total extent of 2.47 acres, situated in Melnallathur Village and Adhigathur Village, Tiruvallur Taluk, Tiruvallur District, Tamil Nadu, covered under Patta Nos. 40 and 27. The lands are comprised in vario

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