M. ALFRED Vs. THE SPECIAL DEPUTY COLLECTOR (STAMPS)

JUDGEMENT

(1.) Since the issue arose for consideration in these Writ Appeals and Writ Petitions is one and the same, they are taken up together for disposal.

(2.) An issue of importance on the role of a registering authority after registration and the exercise of the power under Section 47-A of the Indian Stamp Act, 1899, by the Collector during and after adjudication qua release of an instrument is being discussed before us in this proceedings.

(3.) Before proceeding with the issue involved, let us consider the prayer sought for in the writ petitions and the Writ Appeals.