B. Amit Sthalekar, J. - (1.) Heard Sri H.M. Singh, learned counsel for the petitioner and the learned Standing Counsel for the respondents.
(2.) The petitioner in the writ petition is seeking quashing of the order dated 05.09.2003 and the order dated 10.12.2003 arising out of proceedings under Section 47A of the Indian Stamp Act.
(3.) Briefly stated the facts of the case are that the petitioner purchased 1/3rd share of plot no. 197/1 situated in Village Tarapur, Pargana Haveli, Tehsil Sadar, District Jaunpur from one Rudra Bahadur Singh through a registered sale deed dated 29.07.1994. On an allegation that there was deficiency of stamp duty, a reference was made by the Assistant Inspector General, Registration to the Collector (Stamps) through his report dated 17.4.1998. Property in question was purchased for a sum of Rs. 70,000/- through a registered sale deed dated 17.7.1994. Proceedings were initiated against the petitioner. Notice under Section 47A was issued on 15.7.2000. Although copy of the notice has not been filed with the writ petition or with the counter affidavit but the original copy has been produced in the court by the learned counsel for the petitioner. In the proceedings before the Collector (Stamps), the petitioner took a plea, namely, that the entire proceedings were barred by time being beyond the period of four years as provided under Section 3 of Section 47A of the Act, 1899. This plea was disregarded by both the courts below holding that the reference itself was received from the Assistant Inspector General on 17.7.1998 and the notice under Section 47A was issued on 21.7.2000 therefore, the proceedings were within time.;