G KARMEGAM Vs. JOINT SUB-REGISTRAR IV

JUDGEMENT

(1.) THE question posed before this Full Bench for determination is, as under: Whether the reference of a document to the Special Deputy Collector (Stamps) under Section 47-A(1) of the Indian Stamps Act, 1899 is valid, if made after 21 days of registration of the document ?

(2.) A learned Single Judge of this Court in W.P. (MD) No.2731 of 2004, after going through the decisions of this Court on the subject, has raised the following questions: (i) Whether the Court, in exercising the power of judicial review, can fix a limitation for the exercise of a statutory duty under Section 47-A(1) of the Act ? (ii) Even if any guideline is introduced by a judgment, whether that can operate as a valid rule so as to nullify any order made within a reasonable period by the authorities, on allegations of undervaluation ?

(3.) ACCORDINGLY, when the matter was taken up by the Division Bench, it referred the matter to a Lager Bench. Hence, the matter is before this Full Bench.