Madrasdated High Court · 2025

C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 29.08.2025CORAM:THE HONOURABLE MRS.JUSTICE T.V.THAMILSELVIC.M.A.No.2361 of 2025 and C.M.P.No.20112 of 2025Balasubramanian Shankar ... AppellantVs.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. ... RespondentsPRAYER : 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. SrikanthFor Respondent: Mrs.R. Anitha, Spl Government Pleader, Assisted by Mr.C.Sathish, GA5/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025JUDGMENTThe 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. 6/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 20253.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 guideline value of the property which needs no interference. 5. Heard both sides and perused the records6.On a perusal of records and the guide line fixed by the Registration Department on the date of purchase of the property and other relevant records, this Court is of the view that guideline value fixed by the first respondent in order dated 20.05.2024 in Na.Ka.No.8186/N1/2016 per sq feet is hereby set aside. This Court is inclined to fix Rs.700/- per square feet as guideline value of the subject 7/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025property by considering the location of the property as well as other amenities in and around the subject land in the sale deed . The appellant is directed to pay the remaining amount, if any with interest subject to rules within a period of twelve weeks from the date of receipt of a copy of this order. 7. With the above directions this Civil Miscellaneous Appeal is disposed of. No order as to costs. Consequently, the connected miscellaneous petition is closed. 29.08.2025Index:Yes/NoSpeaking/non Speaking orderNeutral Case citation: yes/nosmn8/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025To1.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. 4. The Section Officer, V.R. Section, High Court of Madras. T.V.THAMILSELVI , J. 9/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025smnC.M.A.No.2361 of 2025 and C.M.P.No.20112 of 202529.08.20252/510/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 29.08.2025CORAM:THE HONOURABLE MRS.JUSTICE T.V.THAMILSELVIC.M.A.No.2362 of 2025 and C.M.P.No.20126 of 2025Balasubramanian Shankar ... AppellantVs.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. ... RespondentsPRAYER : 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. SrikanthFor Respondent: Mrs.R. Anitha, Spl Government Pleader, Assisted by Mr.C.Sathish, GA11/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025JUDGMENTThe 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 4160 sq.ft comprised in S.No.291/1A1, O.S.No.291/1 situated at Paiyanoor Village, Chengalpet Taluk, Kancheepuram District by virtue of a sale deed dated 21.05.2012 registered as Doc.No.5191/2012 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.5153/2014 informed there was a deficit in payment of the stamp duty for a sum of Rs.2,32,940/-. 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. 12/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 20253.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 guideline value of the property which needs no interference. 5. Heard both sides and perused the records6.On a perusal of records and the guide line fixed by the Registration Department on the date of purchase of the property and other relevant records, this Court is of the view that guideline value fixed by the first respondent in order dated 20.05.2024 in Na.Ka.No.8186/N1/2016 per sq feet is hereby set aside. This Court is inclined to fix Rs.700/- per square feet as guideline value of the subject 13/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025property by considering the location of the property as well as other amenities in and around the subject land in the sale deed . The appellant is directed to pay the remaining amount, if any with interest subject to rules within a period of twelve weeks from the date of receipt of a copy of this order. 7. With the above directions this Civil Miscellaneous Appeal is disposed of. No order as to costs. Consequently, the connected miscellaneous petition is closed. 29.08.2025Index:Yes/NoSpeaking/non Speaking orderNeutral Case citation: yes/nosmn14/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025To1.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. 4. The Section Officer, V.R. Section, High Court of Madras. 15/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025T.V.THAMILSELVI , J. smnC.M.A.No.2362 of 2025 and C.M.P.No.20126 of 202529.08.20254/516/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 29.08.2025CORAM:THE HONOURABLE MRS.JUSTICE T.V.THAMILSELVIC.M.A.No.2375 of 2025 and C.M.P.No.20279 of 2025Balasubramanian Shankar ... AppellantVs.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. ... RespondentsPRAYER : 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. SrikanthFor Respondent: Mrs.R. Anitha, Spl Government Pleader, Assisted by Mr.C.Sathish, GA17/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025JUDGMENTThe 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 2640 sq.ft comprised in S.No.296/2A1A, 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.5192/2012 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.5154/2014 informed there was a deficit in payment of the stamp duty for a sum of Rs.1,47,760/-. 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. 18/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 20253.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 guideline value of the property which needs no interference. 5. Heard both sides and perused the records6.On a perusal of records and the guide line fixed by the Registration Department on the date of purchase of the property and other relevant records, this Court is of the view that guideline value fixed by the first respondent in order dated 20.05.2024 in Na.Ka.No.8186/N1/2016 per sq feet is hereby set aside. This Court is inclined to fix Rs.700/- per square feet as guideline value of the subject 19/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025property by considering the location of the property as well as other amenities in and around the subject land in the sale deed . The appellant is directed to pay the remaining amount, if any with interest subject to rules within a period of twelve weeks from the date of receipt of a copy of this order. 7. With the above directions this Civil Miscellaneous Appeal is disposed of. No order as to costs. Consequently, the connected miscellaneous petition is closed. 29.08.2025Index:Yes/NoSpeaking/non Speaking orderNeutral Case citation: yes/nosmn20/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025To1.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. 4. The Section Officer, V.R. Section, High Court of Madras. 21/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025T.V.THAMILSELVI , J. smnC.M.A.No.2375 of 2025 and C.M.P.No.20279 of 202529.08.20253/522/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 29.08.2025CORAM:THE HONOURABLE MRS.JUSTICE T.V.THAMILSELVIC.M.A.No.2387 of 2025 and C.M.P.No.20239 of 2025Balasubramanian Shankar ... AppellantVs.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. ... RespondentsPRAYER : 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. SrikanthFor Respondent: Mrs.R. Anitha, Spl Government Pleader, Assisted by Mr.C.Sathish, GA23/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025JUDGMENTThe 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 situated at Paiyanoor Village, Chengalpet Taluk, Kancheepuram District by virtue of a sale deed dated 21.05.2012 registered as Doc.No.5190/2012 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.5152/2014 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 24/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025before 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 guideline value of the property which needs no interference. 5. Heard both sides and perused the records6.On a perusal of records and the guide line fixed by the Registration Department on the date of purchase of the property and other relevant records, this Court is of the view that guideline value 25/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025fixed by the first respondent in order dated 20.05.2024 in Na.Ka.No.8186/N1/2016 per sq feet is hereby set aside. This Court is inclined to fix Rs.700/- per square feet as guideline value of the subject property by considering the location of the property as well as other amenities in and around the subject land in the sale deed . The appellant is directed to pay the remaining amount, if any with interest subject to rules within a period of twelve weeks from the date of receipt of a copy of this order. 7. With the above directions this Civil Miscellaneous Appeal is disposed of. No order as to costs. Consequently, the connected miscellaneous petition is closed. 29.08.2025Index:Yes/NoSpeaking/non Speaking orderNeutral Case citation: yes/nosmn26/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025To1.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. 4. The Section Officer, V.R. Section, High Court of Madras. 27/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025T.V.THAMILSELVI , J. smnC.M.A.No.2387 of 2025 and C.M.P.No.20239 of 202529.08.20255/528/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 29.08.2025CORAM:THE HONOURABLE MRS.JUSTICE T.V.THAMILSELVIC.M.A.No.2391 of 2025 and C.M.P.No.20174 of 2025Balasubramanian Shankar ... AppellantVs.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. ... RespondentsPRAYER : Civil Miscellaneous Appeal filed under Section 41-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. SrikanthFor Respondent: Mrs.R. Anitha, Spl Government Pleader, Assisted by Mr.C.Sathish, GA29/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025JUDGMENTThe 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.291/1AIB, O.S.No.291/1 situated at Paiyanoor Village, Chengalpet Taluk, Kancheepuram District by virtue of a sale deed dated 21.05.2012 registered as Doc.No.2050/2013 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.5146/2014 informed there was a deficit in payment of the stamp duty for a sum of Rs.2,52,000/-. 30/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 20252.2. 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 guideline value of the property which needs no interference. 5. Heard both sides and perused the records6.On a perusal of records and the guide line fixed by the Registration Department on the date of purchase of the property and 31/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025other relevant records, this Court is of the view that guideline value fixed by the first respondent in order dated 20.05.2024 in Na.Ka.No.8186/N1/2016 per sq feet is hereby set aside. This Court is inclined to fix Rs.700/- per square feet as guideline value of the subject property by considering the location of the property as well as other amenities in and around the subject land in the sale deed . The appellant is directed to pay the remaining amount, if any with interest subject to rules within a period of twelve weeks from the date of receipt of a copy of this order. 7. With the above directions this Civil Miscellaneous Appeal is disposed of. No order as to costs. Consequently, the connected miscellaneous petition is closed. 29.08.2025Index:Yes/NoSpeaking/non Speaking orderNeutral Case citation: yes/nosmn32/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025To1.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. 4. The Section Officer, V.R. Section, High Court of Madras. 33/34 https://www.mhc.tn.gov.in/judis C.M.A.Nos.2361, 2362, 2375, 2387 & 2391 of 2025T.V.THAMILSELVI , J. smnC.M.A.No.2391 of 2025 and C.M.P.No.20174 of 202529.08.20251/534/34