Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules, 1968 – Rule 4, 6 and 7 – This civil miscellaneous appeal challenges the order of the Chief Controlling Revenue Authority cum Inspector General of Registration, Chennai, which confirmed the order of the Special Deputy Collector (Stamps), Tirunelveli, regarding a deficiency in stamp duty for a sale deed.
The appellant argued that the Special Deputy Collector (Stamps) did not follow the proper procedure as prescribed under the Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules, 1968, specifically pointing out that Form Nos. 1 and 2 were issued on the same date, violating the sequential process outlined in the rules.
The respondent argued that the assessment was based on the property’s location, amenities, and surrounding sales.