CMA No. 1490 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 07.08.2025 CORAM THE HONOURABLE MRS.JUSTICE T.V.THAMILSELVI CMA No. 1490 of 2024 AND CMP NO. 13029 OF 2024 1. A.Thomas Alva Edison No. 4/44E1, Ariyanattu Street, Velankanni, Kilvelur Taluk, Nagapattinam District. Appellant(s) Vs 1. The Chief Controlling Revenue Authority and inspector General of Registration, 120, Santhome High Road, Chennai- 600 028. 2.The Special Deputy Collector (Stamps) Thanjavur 3.The District Registrar (Administration) Velippalayam, Nagapattinam -611 001. https://www.mhc.tn.gov.in/judis CMA No. 1490 of 2024 4.The Sub Registrar Thirupoondi, Nagapattinam District- 611 110. Respondent(s) CMA No. 1490 of 2024 PRAYER To set aside the Na.Ka.No.25514/N4/2017 dated 07.03.2024 passed by the 1st respondent and thus render justice. CMA No. 1490 of 2024 For Appellant(s): Ms.A.V.Bharathi For Respondent(s): Mr.C.Sathish Govt.Advocate JUDGEMENT This Civil Miscellaneous Appeal has been filed to set aside the Na.Ka.No.25514/N4/2017 dated 07.03.2024 passed by the 1st respondent. 2. The learned counsel for the appellant submits that the appellant has purchased property admeasuring an extent of 0.29 cents situated at Sivan Koil Street, Velankanni Village, Kivalur Taluk, Nagapattinam( subject property), through his power agent Mariyasusai and presented the same for registration in https://www.mhc.tn.gov.in/judis CMA No. 1490 of 2024 the office of Sub-Registrar, Thirupoondi, and paid a stamp duty of Rs.2,10,000/- towards deed of sale dated 15.10.2015, in document No.1315/2015. 3. The learned counsel for the appellant submits that without any reason the fourth respondent fixed Rs.980/- per square feet as guideline value of the subject property as such is erroneous and to prove his contention he relied the adjacent land sale deed, of the year 2018, wherein guide line value of the land was fixed as Rs.657/- per square metre. Hence, he prays to set aside the impugned order dated 07.03.2024. 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 which needs no interference. 5. Heard both sides. 6. Perused the adjacent land sale deed dated 13.06.2018 in document No. 547/2018/BK, which is pertaining to the land situated in Sivan Keezh street, https://www.mhc.tn.gov.in/judis CMA No. 1490 of 2024 Keelavelur Taluk, Velankanni Village, Nagapattinam District., the subject land also situated in the same village. Hence, as per the said sale deed in the year 2018 guideline value of the said property is Rs. 657/- per square feet, but the subject property was purchased in the year of 2015. Therefore, this Court is of the view that guideline value fixed by the 3 rd respondent in order dated 07.03.2024 in Na.Ka. No. 25514/N4/2017 per sq feet is hereby set aside. Hence on considering the registered sale deed of the year 2018, this Court is inclined to fix Rs.657/- per square feet as guideline value of the subject property by considering the location of the property as well as other amenities in that land registered in the sale deed . The appellant is directed to pay the remaining amount, if any with interest subject to rules. 7. With the above directions this Civil Miscellaneous Appeal is allowed No order as to costs. Consequently, the connected miscellaneous petition is closed. 07.08.2025 Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No https://www.mhc.tn.gov.in/judis CMA No. 1490 of 2024 Pbl/smn https://www.mhc.tn.gov.in/judis CMA No. 1490 of 2024 CMA No. 1490 of 2024 To 1.The Chief Controlling Revenue Authority and inspector General of Registration, 120, Santhome High Road, Chennai- 600 028. 2.The Special Deputy Collector (Stamps) Thanjavur 3.The District Registrar (Administration) Velippalayam, Nagapattinam -611 001. 4.The Sub Registrar Thirupoondi, Nagapattinam District- 611 110. 5. The section Officer, V.R Section, High Court, Madras. https://www.mhc.tn.gov.in/judis CMA No. 1490 of 2024 T.V.THAMILSELVI J. Pbl/smn CMA No. 1490 of 2024 AND CMP NO. 13029 OF 2024 07.08. 2025 https://www.mhc.tn.gov.in/judis