3.The second appellant herein/second respondent has filed the counter-affidavit in the writ petition stating among other things that the respondent/writ petitioner had purchased the land admeasuring to an extent of 60 cents of wet lands in Survey No.211/10B of Natham Town and the value of the property was indicated at Rs.31,500/-, on which, a stamp duty of Rs.2,520/- was also paid and it was also registered as document bearing No.1311/2006. It was found that though the lands were shown as wet lands, streets have already been formed and therefore, the highest rate of Rs.48/- per sq.ft was applied and the respondent/writ petitioner was called upon to pay the deficit stamp duty of Rs.97,396/- and on refusal to pay the said amount, it was referred to under Section 47 A(1) of the Indian Stamp Act. However, the second appellant herein, in Form I, as per Rule 4 of the Tamil Nadu Prevention of Undervaluation Rules, had issued notice to the respondent/writ petitioner asking to show-cause as to why the provisional fixation of the deficit stamp duty of Rs.97,936/- shall not be confirmed. Since, no reply was received, but taking into consideration the fact that the wet land has been converted into house site, deficit stamp duty of Rs.87,430/- had been fixed and it cannot be found fault with.
