- (1.) Defendants No. l and 2 - Sub Registrar, Nuh and State of Haryana respectively, having lost in both the courts below, have filed the instant second appeal.
(2.) Vidya Devi - mother of plaintiffs and Performa defendant No. 3 (all respondents herein) executed registered relinquishment deed dated 20.09.2002 in favour of plaintiffs and Performa defendant regarding agricultural land measuring 87 kanals 01 marla. Defendant No. 1 - Sub Registrar, ''Who had registered the said relinquishment deed, issued impugned notice (received by father of plaintiffs on 18.12.2006) requiring the plaintiffs and Performa defendant No. 3 to make good the deficiency of stamp duty on the relinquishment deed to the extent of Rs. 40,850/-.
(3.) Plaintiffs (respondents No. l and 2 herein) challenged the aforesaid demand notice. It was alleged that Sub Registrar - defendant No. 1 has no jurisdiction to issue the aforesaid notice under Section 47-A of the Indian Stamp Act, 1899 (in short - the Act). It was also pleaded that the notice, having been issued beyond the period of three years after registration of the relinquishment deed, is also barred by limitation.;