Judgment : This writ petition is filed by the Petitioner seeking for issuance of writ of certiorarified mandamus, to quash the order of the first respondent in his proceeding S.R. No. 602 of 2002 MDU IV dated 25.12.2004 and to direct the first respondent to hold an enquiry as required under the provisions of the Stamp Act by affording an opportunity to the petitioner. 2. Thepetitioner has purchased Nanja Land measuring about 1.49 Acre comprised in R.S. No. 31/5B at Avaniyapurm in Madurai District. The said document was registered in the Office of the Second Respondent on 27.11.2002 in Document No. 5412/2002. 3. Sincethe property was not properly valued for determination of the market value of the property, the document was referred under Section 47-A of the Stamp Act. After holding an enquiry under Section 47-A of the Stamp Act, the Special Deputy Collector (Stamps)/first respondent has passed the impugned order on 25.10.2004, fixing the market value at Rs. 28,55,794/- and directing the petitioner to pay the difference of stamp duty of Rs. 3,32,254/-. 4. Challenging the impugned order, the learned counsel for the petitioner has submitted that prior to the passing of the order no opportunity, was afforded to the petitioner and that without affording opportunity, the impugned order was passed arbitrarily fixing the market value of the Property. It is further submitted that the impugned order is vitiated in view of the non-compliance of the requirement of affording opportunity as contemplated under Section 47-A(2) of the Indian Stamp Act. 5. In the impugned order it is stated that the enquiry was fixed on 21.10.2004 and the petitioner has not appeared for enquiry. The same is reflected in the impugned order which is as follows: Tamil When the petitioner not having appeared for enquiry before the first respondent, it is not open to the petitioner to challenge the impugned order on the ground that an opportunity was not afforded to the petitioner under Section 47-A(2) of the Indian Stamp Act. 6. Under Section 47-A(5) of the Indian Stamp Act, any person aggrieved by an order of the District Collector under Sections 47-A(2) or 47-A(3) of the Act, may appeal to the authority/Inspector General, Registrar, Chennai, within two months from the date of final order. 6. Under Section 47-A(5) of the Indian Stamp Act, any person aggrieved by an order of the District Collector under Sections 47-A(2) or 47-A(3) of the Act, may appeal to the authority/Inspector General, Registrar, Chennai, within two months from the date of final order. Rule 9 of the Tamil Nadu Prevention of Undervaluation of Instruments Rules 1968, deals with preferring of appeals within a period of two months for the purpose of Section 47-A(5) of the Indian Stamp Act. Even in the impugned order, the Petitioner has been informed about the availability of appeal remedy under Section 47-A(5) of the Act before the Inspector of General of Registration as follows: Tamil Having not availed the appeal remedy, the petitioner is not entitled to file the writ petition. 7. The petitioner appears to have been sending representation to return back the document of sale deed. The petitioner has neither chosen to appear for enquiry nor paid the deposit amount due. Since the appeal remedy is available under Section 47-A(5) of the Act, the writ petition is not maintainable. 8. For the foregoing reasons, the writ petition is not maintainable and the writ petition is dismissed. Consequently, the connected W.P.M.P is also dismissed. There is no order as to costs.