B. Amit Sthalekar, J. - (1.) Heard Sri Anil Kumar Pandey holding brief of Sri Arvind Srivastava, learned counsel for the petitioner and the learned Standing Counsel for the State-Respondents.
(2.) The petitioner in the writ petition is seeking quashing of the order dated 04.12.2002 arising out of proceedings under Section 47-A of the Indian Stamp Act, 1899 (hereinafter referred to as the Act, 1899).
(3.) The short point which needs to be considered is the question of limitation in initiating the proceedings. In the order of the Commissioner, Gorakhpur Division, Gorakhpur dated 04.12.2002 it has come on record that the sale deed in question was dated 30.05.1988 in respect of house property, area 203.89 sq.ft. situated in Suraj Kund Colony, Gorakhpur. The property was purchased by the petitioner for a sum of Rs.1,50,000/-. On an allegation that there was a deficiency of stamp duty, proceedings under Section 47-A of the Act, 1899 were initiated against the petitioner. Notices under Section 47-A of the Act, 1899 were issued for the first time on 25.02.1997, copy of which has been filed as Annexure-1 to the writ petition, which clearly shows that the proceedings were initiated beyond the period of four years from the date of the execution of the sale deed. Sub Section 3 of Section 47-A of the Act, 1899 clearly provides that the Collector may, suo motu, on a reference within four years from the date of registration of any instrument, on which duty is chargeable on the market value of the property call for and examine the instrument for the purpose of satisfying himself as to the correctness of the market value of the property. Sub Section 3 of Section 47-A of the Act, 1899 reads as under: "47-A (3) The Collector may, suo motu, on a reference from any Court or from the Commissioner of Stamps, or an Additional Commissioner of Stamps or a Deputy Commissioner of Stamps or an Assistant Commissioner of Stamps or any officer authorised by the State Government in that behalf, within four years from the date of registration of any instrument, on which duty is chargeable on the market value of the property not already referred to him under sub-section (1), call for and examine the instrument for the purpose of satisfying himself as to the correctness of the market value of the property, which is the subject of such instrument and the duty payable thereon, and if after such examination he has reason to believe that the market value of such property has not been truly set forth in such instrument, he may determine the market value of such property and the duty payable thereon:";