A.MARUDAIYAH PILLAI Vs. DISTRICT COLLECTOR TIRUCHIRAPPALLI

JUDGEMENT

(1.) IN all these writ petitions, the petitioners are aggrieved against the proceedings issued under section 47(A)(1) of the Indian Stamp Act. Consequently, they sought for a direction to the respondents to release the sale deeds dated dated 06.05.1999 registered as Doc.Nos.313, 314 and 315/1999.

(2.) IT is seen that as against the orders passed under section 47(A)(1) of the Indian Stamp Act, an appeal is maintainable before the Appellate Authority as contemplated under section 47(A)(5) of the said Act.

(3.) NEEDLESS to say that the question of limitation is not only the question of law but also the question of fact. It is for the petitioners to establish the said fact before the Appellate Authority by raising all the grounds raised in these writ petitions. Once the appeal remedy is available, more particularly, in fiscal matters, it is to be exhausted first before resorting to file writ petition under Article 226 of the Constitution of India.