M/S. ALLCARGO LOGISTICS LIMITED Vs. TAMIL NADU CHIEF CONTROLLING REVENUE AUTHORITY & INSPECTOR GENERAL AND OTHERS

JUDGEMENT

(1.) Aggrieved over the order passed by the first respondent Inspector General of Registration, in Proceedings Pa.Mu. No.41119/N1/2012, dated 20.02.2014 in Appeal No.41126/N1/2012, the appellant is before this Court.

(2.) According to the appellant, they purchased the property under Deed of Sale dated 21.03.2007, registered as Document No.10082 of 2007 The third respondent referred the same for determination of market value under Section 47-A(1) of the Indian Stamp Act, 1899, to the second respondent. The second respondent issued notice in Form-I, dated 26.09.2007, under Rule 4 of the Tamil Nadu Stamp (Prevention of undervaluation of instrument) Rules, 1968 (shortly "the Rules"). Thereafter, final order came to be passed on 24.04.2012, without issuing Form-2 notice. After sending so many representations and legal notices, the appellant states that they could receive final order, only on 20.06.2012 and thereafter, preferred an appeal under Section 47-A(5) of the Indian Stamp Act, 1899. The first respondent without considering the grounds of delay, in violation of Rule 7 of the above said Rules, passed the impugned order, dated 20.02.2014.

(3.) While deciding the appeal, the first respondent has not conducted any inspection, on the other hand, enhanced the market value determined by the second respondent. The appellant prefers the above Civil Miscellaneous Appeal for the violation of the statutory provisions and principles of natural justice.