NIKHIL KUMAR Vs. STATE OF HARYANA

JUDGEMENT

(1.) The petitioners are aggrieved against the order dated 30.9.2015 passed by the Collector, Tohana by which they have been asked to pay the revised deficient stamp duty and the order dated 11.4.2017 passed by the Commissioner, Hisar Division, Hisar by which the appeal filed by the petitioners under Section 47-A(4) of the Indian Stamp Act, 1899 (as applicable to Haryana) [for short 'the Act'] has been dismissed on the ground of delay.

(2.) Learned counsel for the petitioners, while attacking the order of the appellate authority, has submitted that the appellate authority has wrongly computed the period of limitation from the date of pronouncement of the order i.e. 30.9.2015 as it was endorsed on 29.2016 and the appeal was filed on 8.4.2016. He has submitted that the period of limitation to file appeal is 30 days and, therefore, the delay was not 189 days as counted.

(3.) I have heard learned counsel for the petitioners and after examining the record, am of the considered opinion that there is no merit in the contention raised by counsel for the petitioners. In order to deal with the arguments of the petitioners, it would be relevant to refer to Section 47-A(4) of the, which read as under: -