All the part and parcel of Commercial land and building property situated at Sivagangal District, Sivagangai Joint I sub registration district, Sivagangai Town and Sivagangai Taluk, within Old Ward No. 3, New Ward No. 1, G.R.S. No. 109/8 Part and T.S. No. 20 Part, totalling to an extent of 929 Sq. Ft., boundaries of the above said property is as follows Boundaries: North - Madathubuilding, Kollai & Pillaiyarkovil, East-Water Tank, Pathway & Building belongs to Rajasarupatheen & others, West Building belongs to U.Subramanian Chettiar, South-East-west Street. "Road Access: South & East side.