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5. The Special Deputy Collector (Stamps), Tirunelveli who issued a show cause notice dated 15.5.1991 by order dated 31.7.1992 directed the petitioner to pay a sum of Rs. 3465 by way of deficit stamp duty. The case of the petitioner herein is that the proper stamp duty has been levied on the document in question by the Parasalai Sub Registry and that no additional amount is payable. The Deputy Collector overruled the petitioner's objection and directed the petitioner to pay a sum of Rs. 3465. Being aggrieved by the above said order, an appeal was filed before Sub Court, Kuzhithurai under S.47(A)(5) and the learned Subordinate Judge agreed with a view taken by the Collector and dismissed the appeal. It is against this order of the appellate authority, the above revision petition has been filed.