N SUBBIAH Vs. SPECIAL DEPUTY COLLECTOR

JUDGEMENT

(1.) By consent, the main writ petition itself is taken up for disposal. Heard the learned counsel for the petitioner and the learned Additional Government Pleader appearing for the respondents and perused materials on record.

(2.) As against the impugned order of the Special Deputy Collector (Stamps), dated 29.08.2006, which is a final order passed by him under Section 47-A of the Indian Stamp Act, the petitioner has got an appeal remedy to the appellate authority, namely the Chief Controlling Revenue Authority as per Section 47-A(5) of the Act, However, without resorting to file an appeal to the appellate authority, the writ petition has been filed on 02.11.2007 and the same has been pending before this Court since then. Considering the facts and circumstances of the case, I am of the considered view that instead of deciding about the validity or otherwise of the order passed by the Special Deputy Collector (Stamps), the petitioner must be directed to resort to the appellate remedy.

(3.) In such view of the matter, the writ petition is disposed of with liberty to the petitioner to approach the appellate authority as per Section 47- A(5) of the Act. It is made clear that if the petitioner files such an appeal to the appellate authority, the appellate authority shall take note of the period of pendency of the writ petition before this Court between 02.11.2007 till date while considering the question of condoning the delay, if any, in filing the appeal and pass appropriate orders regarding the admission of the appeal by condoning the delay and proceed further and dispose of the appeal, in accordance with law and on merits, if the appeal is admitted. No order as to costs. Connected M.P.(MD)No.1 of 2006 is also closed.