M.VENUGOPAL, J.

The Appellants/Respondents have focused the present intra Court Writ Appeal as against the order dated 06.09.2013 in W.P.No.29812 of 2011 passed by the Learned Single Judge in allowing the Writ Petition.

2.According to the Learned Special Government Pleader for the Appellants, the Learned Single Judge should not have directed to delete the endorsement made in the sale deeds and return the same to the Respondents/Writ Petitioners.

3.The Learned Special Government Pleader vehemently contended that the Learned Single Judge ought to have noted the ingredients of Section 47 A(1) of the Indian Stamp Act, 1899 which stipulates that while registering certain class of value of the property has not been truly set forth in the endorsement in the instrument and after registering the instrument, the authority concerned shall refer the same to the Collector for the purpose of determination of market value of such property and proper duty payable thereon.

4.The Learned Special Government Pleader submits that the Respondents had suppressed the market value and presented the instrument with deficit stamp duty and therefore, the said endorsement was referred to the Collecto