B.AMIT STHALEKAR,J. - (1.) Heard Sri Vinshnu Gupta, learned counsel for the petitioner and Sri R.K. Shukla, learned Standing Counsel for the respondents.
(2.) The petitioner in the writ petition is seeking quashing of the orders dated 18.11.2000 and 24.12.2002 passed in proceedings under section 47A of the Indian Stamp Act, 1899 (the Act, 1899). Briefly stated the facts of the case are that the petitioner purchased house property No. 19, area 189 sq. mtr., J.L. Nehru Road, Allahabad, through a registered sale deed dated 19.12.1989 for a consideration of Rs. 1,80,000/- on which stamp duty of Rs. 26,100/- was paid. On an allegation that there was deficiency of stamp duty, proceedings under Section 47A of the Act, 1899 were initiated against the petitioner. Petitioner participated in the proceedings. The Additional Collector (Land Revenue), Allahabad/stamp authority by his order dated 18.11.2000 assessed the deficiency of stamp duty of Rs. 17,400/-. Aggrieved the petitioner preferred a revision which has also been dismissed by the other impugned order dated 24.12.2002.
(3.) The learned counsel for the petitioner submitted that the sale deed was registered on 19.12.1989 whereas the proceedings under Section 47A were initiated in the year 2000 i.e. after almost 11 years and therefore, the proceedings were barred by limitation. His submission is that under Section 47A (3) of the Act, 1899, the limitation is four years from the date of registration of the instrument.;