P RAMADOSS Vs. REVENUE DIVISIONAL OFFICER SIVAKASI

JUDGEMENT

(1.) C.M.A.No.896/2004 is preferred against the order passed by the 3rd respondent in No.6061/N3/2004 dated February 2004. C.M.A.No.897/2004 is preferred against the order passed by the 3rd respondent in No.5867/N3/2004 dated February 2004.

(2.) In both the orders, the 3rd respondent has rejected the appeals preferred by the appellants on the ground that the orders of the Revenue Divisional Officer, Sivakasi are dated 18.11.2003, but the appeals were preferred beyond the period of two months as provided under Sections 47 A of the Indian Stamps Act 1899.

(3.) We heard Mr.A.Sivaji, learned counsel appearing for the appellants and learned Government Advocate for the respondents and with the consent, the appeals are taken up for hearing.