G PREMKUMAR Vs. INSPECTOR GENERAL OF REGISTRATION OFFICE

JUDGEMENT

(1.) MR. E. SAMPATH Kumar, learned Government Advocate takes notice for the respondents.

(2.) THE petitioner is aggrieved against the order of the first respondent dated 16. 5. 2005 rejecting the petitioner's application for condoning the delay in filing the appeal under Section 47 (A) (5) of the Indian Stamp Act on the ground that the first respondent has no power to condone the delay in filing the appeal which was beyond two months time. The petitioner was aggrieved against the order of the second respondent as regards the levy of difference in Stamp Duty in relation to the registration of a sale deed in respect of the property covered by Document No. 1680 of 1999 in Serial No. 224 of 2000 in the office of the second respondent. The petitioner is stated to have filed an appeal before the first respondent which was beyond two months period prescribed under Rule 9 of the Tamil Nadu Stamp (Prevention of undervaluation of Instruments) Rules, 1968. The said rejection came to be made by the first respondent on 28. 3. 2003. Thereafter, the petitioner preferred a representation on 4. 2. 2005. Thereafter, petitioner filed an application on 20. 4. 2005 seeking for the condonation of delay of eight days in filing the appeal under Section 47 (A) (5) of the Indian Stamp Act. The said application has now been rejected by the first respondent by the impugned order dated 16. 5. 2005 on the sole ground that the first respondent has no power to condone the delay in filing an appeal.

(3.) UNDER Section 47 (A) (5) of the Indian Stamp Act, the first respondent has been invested with the powers to entertain an appeal by any person aggrieved by the order of the Collector passed under Sub Section 2 or sub Section 3 of Section 47 of the Stamps Act. Under the Tamil Nadu Stamp (Prevention of Undervaluation of Instruments) Rules, 1968 (hereinafter called the Rules), procedure has been prescribed as to how any appeal should be filed under Section 47 (A) (5) and under Rule 10, the manner in which such an appeal should be disposed of by the appellate authority has also been stipulated. Under Rule 11, it is specifically mentioned that the appellate authority should hear the appellant and receive any evidence adduced on his behalf and also entertain oral evidence both on the side of the aggrieved person as well as on the side of the Collector. That apart, under Rule 11 (a), the appellate authority has also been invested with the powers to call for any information or record from any public office, officer or authority under the Government or any local authority; and also examine and record statements from any member of the public office or authority under the Government or the local authority, apart from making inspection of the property after due notice to the parties concerned.