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9. Firmly contending that various functionaries under the Act did not discharge their function in accordance with law, the following omission/irregularities are highlighted:

(i) In Form No.I, which is issued in accordance with Rule 4 of the Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules, 1968, in column No.7, the guideline value of the Registering Authority is kept blank. In the column relating to the recommendation of the Registering Authority, the value is stated to be Rs.15/- per square feet (column No.11).