V LAKSHMIAMMAL Vs. INSPECTOR GENERAL OF REGISTRATION

JUDGEMENT

(1.) WHILE W.P.No.24530 of 2006 challenges the order of the appellate authority viz., the first respondent dated 16.05.2006, by which the first respondent has rejected the appeal filed by the petitioner under Section 47(A)(5) of the Indian Stamp Act against the original order passed by the second respondent on the ground that the appeal has been filed beyond the period of limitation of two months, W.P.No.34845 of 2007 is filed by the same petitioner for direction against the second respondent-Sub-Registrar to return the Document No.3272 of 1996.

(2.) IT is stated that the petitioner has purchased the lands situated at S.No.388/1B, measuring 0.65 cents and S.No.388, measuring 0.63 cents in Ayanampakkam Village, Ambattur Taluk, Thiruvallur District by a registered sale deed as Document No.3272 of 1996 and 3273 of 1996 on the file of the Sub-Registrar's Office at Konnur. After registration, the document was referred under Section 47(A)(5) of the Indian Stamp Act and the second respondent in W.P.No.24530 of 2006 has ultimately passed an order on 03.05.2005 and demanded the deficit stamp duty of Rs.1,48,524/-. IT is further stated by the petitioner that the order copy has not been communicated to her. However, after the petitioner approaching the second respondent in W.P.No.34845 of 2007, it was stated that the same has been sent by post and ultimately after receipt of the said order, the petitioner has filed an appeal to the appellate authority on 22.03.2006 and the first respondent in W.P.No.24530 of 2006 has rejected the appeal on the ground of limitation as stated above.

(3.) IN such view of the matter, the impugned order in W.P.24530 of 2006 stands set aside with a direction to the first respondent to consider the appeal afresh and pass appropriate orders on merits provided the petitioner presents the appeal papers within a period of ten days from the date of receipt of a copy of this order making it clear that the appellate authority shall pass orders on the appeal within a period of eight weeks thereafter on merits and without rejecting the same on the ground of limitation.