K. SARAVANAN Vs. CHIEF CONTROLLING REVENUE AUTHORITY

JUDGEMENT

(1.) The order impugned passed by the first respondent in proceedings dated 08.11.2016 under Section 47-A(6) of the Indian Stamp Act, is under challenge in the present Civil Miscellaneous Appeal.

(2.) The ground mainly raised by the appellant is that no notice was issued as contemplated under the provisions of the Indian Stamp Act, providing an opportunity to the appellant to defend his case before the first respondent-Inspector General of Registration. In the absence of any notice, the entire proceedings is null and void. Secondly, it is contended that the initiation of suo motu proceedings beyond the period of five years is barred under the provisions of the Indian Stamp Act and therefore, the very initiation itself is in violation of Section 47- A(7)(b) of the Indian Stamp Act.

(3.) Admittedly, the said provision prescribes five years for initiation of suo motu proceedings by the first respondent-Inspector General of Registration.