Judgment :- 1. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent. 2. Admittedly the issue involved in all these cases is covered by an earlier order passed by this court in Tata Coffee Limited vs. State of Tamil Nadu reported in 2008 (3) CTC 614, wherein this Court has held that in respect of the proceedings under section 47-A of the Indian Stamp Act, the procedure contemplated under Rule 15 has to be followed and the Collector has to issue Notice in Form-I. 3. However, the grievance of the petitioner in these cases is that Form-I has not been issued and the procedure as contemplated under Rule 15 has not been followed. However, a final order has been passed directing the petitioner to pay the deficit stamp duty along with 2% interest on the basis that there has been delay on the part of the petitioner. 4. On the basis that the procedure contemplated under the Act has not been followed, the impugned orders stand set aside and the matter is remitted back to the respondent for a fresh adjudication in respect of the alleged under valuation by the competent authority including the right of appeal and revision if any and based on the ultimate decision that may be arrived therein by the authorities, it is for the authorities to recover the deficit stamp duty in accordance with the provisions of the Stamp Act. All the Writ Petitions are allowed accordingly. No costs. The connected Miscellaneous Petitions are closed.