THE HON’BLE MR JUSTICE L. NARASIMHA REDDY W.P.No.546 of 2010 ORDER: The petitioner purchased 27 Gadies of vacant site in Sy.No.173/1 of Ongole town, through a sale deed dated 09-06-2008, for a consideration of Rs.5,28,000/-. The document was presented before the Sub-Registrar, by the office of Registrar, Ongole, by collecting stamp duty on the market value @ Rs.2,400/- per square yard. On the basis of instructions of the Deputy Inspector General of Registration and Stamps, Guntur, the District Registrar, Ongole, the respondent herein, initiated proceedings under Section 41-A of the Indian Stamp Act (for short ‘the Act’). It was alleged that the actual market value of the property is Rs.15,000/- per square yard, and that the location of the property was wrongly shown. Ultimately through order dated 05-11-2008, the respondent required the petitioner to pay the deficit stamp duty of Rs.2,49,075/- within thirty days. The petitioner felts aggrieved by the same, and filed A.S.No.2 of 2009 in the Court of Principal Senior Civil Judge, Ongole, challenging the order. The appeal was dismissed, on 21-12-2009. Hence, the writ petition. Heard Sri N. Ravi Prasad, learned counsel for the petitioner, and learned Government Pleader for Revenue. The petitioner paid the stamp duty on the sale deed, on the value of the property, calculated @ Rs.2,400/- per sq. yard. The document was admitted to registration, and thereafter, released to the petitioner. The value furnished by a party to the document, in the context of levy of stamp duty, may or may not be accepted. If the Registering Authority insists on payment of higher amount, the aggrieved party is provided with a remedy under Section 47-A of the Act, in the form of an appeal, to a Civil Court. Where, however, the document is registered, and at a subsequent stage, it is felt that higher amount of stamp duty ought to have been paid, power is conferred under Section 41-A of the Act, upon a different set of officials, to take necessary steps, in this regard. If the person, who is required to pay the additional amount, intends to contest the demand, he has to prefer appeal under that very provision, to the Chief Controlling Authority of the Stamps and Registration. The notice issued to the petitioner is the one, under Section 41-A of the Act. Therefore, the appeal preferred by the petitioner under Section 47-A, was totally untenable. He has to avail the remedy under Section 41-A itself. Even now, such a course can be adopted. Hence, the writ petition is allowed, and the judgment rendered by the Court of Principal Senior Civil Judge, Ongole, in A.S.No.2 of 2009 is set aside. It is left open to the petitioner to avail the remedy of appeal, provided for under Section 41-A of the Act. There shall be no order as to costs. _______________________ L. NARASIMHA REDDY, J. Dt.01-02-2010. KO