VIJAYA Vs. INSPECTOR GENERAL OF REGISTRATION

JUDGEMENT

(1.) THE petitioners suffered an order passed by the Special Deputy Collector (Stamps) dated 11-8-2003 which was received by them on 14-10-2003 which is not in dispute. Appeal was filed before the respondent herein on 12-12-2003. The respondent rejected the appeal on the ground that (i) the same was presented after the expiry of 60 days from the date of passing of the order which is in violation of Rule 9 (1)of the Tamil Nadu Stamps (Prevention of under-valuation of Instruments) Rules; (ii)Rule 9 (2) has not been complied with; (iii)Necessary proofs and notices have not been enclosed under Rule 9 (3); and (iv) the relevant Court fee stamps have not been affixed.

(2.) IN the present writ petition, the petitioner has challenged the condition No. 1 of the impugned order.

(3.) LEARNED counsel appearing for the petitioner submitted that the order was passed by the Special Collector (Stamps) on 11-8-2003, which was served on the petitioner only on 14-10-2003; that the said date is crucial; from that date onwards, the period of limitation started running and the appeal was filed on 12-12-2003, as such, taking into account the date of receipt, the appeal is in time, but the first respondent has rejected the appeal taking into account the date of passing of the order, without considering the fact when it was served on the petitioner, which is untenable in law.