Madras High Court
R.Murugan vs The Inspector General Of ... on 13 March, 2023
C.M.A.(MD).No.56 of 2015
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 13.03.2023
CORAM:
THE HONOURABLE MR.JUSTICE R.VIJAYAKUMAR
C.M.A(MD)No.56 of 2015
and
M.P(MD) No.1 of 2015
R.Murugan ..... Appellant /Appellant/Respondent
-vs-
1. The Inspector General of Registration,
Office of the Inspector General of Registration,
No.100, Santhome High Road,
Chennai – 28.
.... 1st Respondent/ Appellate Authority/
Third party
2. The Special Deputy Collector (Stamps)
Tirunelveli.
.... 2nd Respondents/Respondent-1/ Authority
3. The Sub Registrar,
Moolakaraipatti Sub Registrar Office,
Moolakaraipatti,
Nanguneri Taluk,
Tirunelveli District. .... 3rd Respondent/ 2nd Respondent/ Petitioner
1/7
https://www.mhc.tn.gov.in/judis
C.M.A.(MD).No.56 of 2015
PRAYER: Civil Miscellaneous Appeal is filed under Section 47-A(10) of the
Indian Stamp Act, 1899 r/w Rule 9(5) of the Tamil Nadu Stamp (Prevention
of Undervaluation of Instruments) Rules, 1968, to set aside the order dated
03.11.2014 passed by the first respondent in Mu.Mu.No.36857/N5/2014
confirming the order dated 31.01.2011 passed by the second respondent in
Na.Ka.X No.1/1008/2007.
For Appellant : Mr.D.Nallathambi
For Respondents : Mr.N.G.A.Natraj
Government Advocate
JUDGMENT
The present Civil Miscellaneous Appeal has been filed by the appellant
challenging the order passed by the Inspector General of Registration
dismissing the appeal arising under Section 47-A of the Indian Stamp Act, on
the ground that an appeal has been presented after a period of three years and
five months.
2. According to the learned counsel appearing for the appellant, the
final order of the Special Deputy Collector was served upon the appellant
only on 13.06.2014 and therefore, while calculating a period of two months
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C.M.A.(MD).No.56 of 2015
from the said date, the appeal is in time. He further contended that the
Inspector General of Registration has not properly appreciated the fact that
the final order of the said Special Deputy Collector was not served upon him
in the year 2011 and therefore, there is no delay at all in filing the appeal, and
the order copy was received only on 13.06.2014.
3. According to the learned counsel appearing for the appellant, the
Special Deputy Collector has passed the final order without issuing Form-I
and Form-II notices and therefore, the order of the Special Deputy Collector
is bad in the eye of law and it was not properly appreciated by the Inspector
General of Registration. Hence, he prayed for setting aside the order passed
by the Inspector General of Registration and a direction to the Inspector
General of Registration to consider the appeal on merits.
4. Per contra, the learned Government Advocate appearing for the
respondents had contended that Form-I and Form -II notices were served
upon the petitioner and the petitioner has not appeared before the Special
Deputy Collector. Thereafter, final order was passed on 31.01.2011. This final
order was communicated to the appellant by way of registered post on
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C.M.A.(MD).No.56 of 2015
17.02.2011 and the same was received and acknowledged by the appellant on
18.02.2011. Therefore, when the appellant had received the final order of the
Special Deputy Collector on 18.02.2011, the appeal before the Inspector
General of Registration ought to have been filed within a period of two
months thereafter. However, the appeal have been filed on 04.08.2014 and
hence is barred by limitation and therefore, the appellate authority has rightly
rejected the appeal.
5. I have carefully considered the submissions made by the learned
counsel on either side.
6. A perusal of the order passed by the first respondent in the appeal
viz., the appellate authority indicates that the order has not been passed on
merits, but the order of rejecting the appeal has been passed on the ground of
limitation viz., the appeal has been filed after a period of three years and five
months from the date of the final order. It is the specific case of the appellant
that the order copy of the final order passed by the second respondent herein
on 31.01.2011 was not at all served and the petitioner had received the said
order copy by way of Right to Information Act, only on 13.06.2014.
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C.M.A.(MD).No.56 of 2015
7. However, a perusal of the typed set of papers filed by the learned
Government Advocate for the respondents indicates that the final order
passed by the second respondent/ Special Deputy Collector (Stamps) has been
served upon the appellant by way of registered post with acknowledgment
card. The final order of the second respondent has been received by the
appellant himself and an acknowledgement card is also enclosed in the typed
set of papers. Therefore, it is clear that the appellant had received the final
order passed by the second respondent on 18.02.2011. The appellant ought to
have filed an appeal before the Inspector General of Registration on or before
17.04.2011, as per Rule 9 of the Tamil Nadu Stamp Act (Prevention of
Undervaluation of Instruments) Rules 1968. The said Rule does not empower
the appellate authority to condone the delay beyond a period of two months.
Therefore, the appellate authority having not been vested with the power to
condone the delay, has no other option, except to reject the appeal filed by the
appellant on the ground of limitation. I do not find any ground to interfere in
the appeal.
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C.M.A.(MD).No.56 of 2015
8. Accordingly, this Civil Miscellaneous Appeal is dismissed. There
shall be no order as to costs. Consequently connected Miscellaneous Petition
is closed.
13.03.2023
NCC : Yes/No
Index : Yes / No
Internet : Yes / No
ebsi
To
1. The Inspector General of Registration,
Office of the Inspector General of Registration,
No.100, Santhome High Road,
Chennai – 28.
2. The Special Deputy Collector (Stamps)
Tirunelveli.
3. The Sub Registrar,
Moolakaraipatti Sub Registrar Office,
Moolakaraipatti,
Nanguneri Taluk,
Tirunelveli District.
4. The Section Officer,
Vernacular Records,
Madurai Bench of Madras High Court,
Madurai.
https://www.mhc.tn.gov.in/judis
C.M.A.(MD).No.56 of 2015
R.VIJAYAKUMAR,J.
ebsi
C.M.A.(MD)No.56 of 2015
13.03.2023
https://www.mhc.tn.gov.in/judis
