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These Civil Miscellaneous Appeals are filed against the order dated 15.12.2004 in Appeal Nos.19188/2/2004 and 19186/2/2004 on the file of the Chief Controlling Revenue Authority and Inspector General of Registration, Chennai.

2. M/s.Thyrocare Technologies Limited, the Appellant in both the appeals, by means of a registered sale deed dated 24.9.2003 (Doc.No.1712/2003) purchased 11.94 acres of dry land in SF.No.138/1B, 139/2A, in Pichathur Village, Coimbatore Taluk for an amount of Rs.10,00,000/- and land and building comprised in SF.No.138/2A by means of a registered sale deed dated 24.9.2003 (Doc.No.1713/2003) for an amount of Rs.43,00,000/- and paid the stamp duty as applicable to agricultural land. The Registering Authority, on requisition, issued notices dated 7.11.2003 in Form-I in terms of Section 47A of the Indian Stamp Act, determining the stamp duty payable thereon on the basis of assessing the property as house sites. The Registering Authority demanded the deficit stamp duty on the enhanced market value in respect of the said two registered sale deeds. The Appellant sent their objections in response to the Form-I notice stating that the lands comprised in the sale deeds are agricultural lands and the same has been assessed by the Registering Authority as house sites. The Appellant further stated that the documents have been properly valued and appropriate stamp duty has been paid and requested the authority to refer the matter to the District Revenue Officer (Stamps).