B. Amit Sthalekar, J. - (1.) Heard Shri Vishnu Behari Tewari, learned counsel for the petitioner and the learned standing counsel for the respondents no. 1 to 3.
(2.) The petitioner is seeking quashing of the orders dated 5.8.2003 and 27.9.2002 passed in proceedings under the Indian Stamp Act, 1899 (hereinafter referred to as the Act, 1899) for deficiency of stamp duty.
(3.) Briefly stated the case of the petitioner is that a deed of re-conveyance was executed on 23.11.1992 in respect of the property in question, which is House No. 12/191 Gwal Toli, Kanpur Nagar. On an allegation that there was deficiency of stamp duty proceedings were initiated against the petitioner. The petitioner in his objections raised a plea that the proceedings under the Act, 1899 were initiated through a notice which was issued in 1998 and therefore the entire proceedings were barred by limitation as prescribed under section 47-A(3) of the Act, 1899 which provides that the limitation shall be four years from the date of registration of the instrument for initiation of the proceedings.;