(1.) THIS Letters Patent Appeal has been filed by the appellant original petitioner challenging the judgment and order dated 4.10.2012 passed by the learned Single Judge in Special Civil Application No.13245 of 2012 whereby the learned Single Judge has dismissed the writ petition of the petitioner by holding that the appellant is relegated to the statutory remedy / authority i.e. before the Competent Authority under Section 53 of the Bombay Stamp Act, 1958.
(2.) THE facts of the case in brief are as under : -
(3.) IT is relevant to notice that sub -section (4) of Section 32 of the Act prescribes the period of six years during which the proceedings could be initiated against the appellant. But after the expiry of the period of six years, the proceedings could not be initiated.