PAUL Vs. DISTRICT COLLECTOR

JUDGEMENT

(1.) Leave granted.

(2.) Interpretation and/ or application of the provisions of the Indian Stamp Act, 1899 (for short "the Act") as amended by the State of Tamil Nadu is in question herein. It arises out of the following factual matrix:

(3.) The Sub - Registrar, Gudalur came to know of the execution of the said deeds of sale on or about 30.03.1996. It initiated a proceeding purported to be under Section 47A(1) of the Act and Section 19B thereof. The proceedings were initiated for collection of deficit stamp duty on or about 5.05.1998 by issuing a letter to the then Collector under the Act. However, notice in Form I was sent on 7.06.1998.