TMI Blog2009 (3) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... te of Kerala also. The details of the lands purchased by them in the State of Tamil Nadu are as under: Sl. No. Name of the purchaser Survey No. Extent Doc. No. and date 1. C.J. Paul, Malapuram 146, 147/2,2,3 44.00 Acres 382/90 2.2.90 2. C.P. Jose, Malapuram -do- 44.01 Acres 381/90 2.2.90 3. V.M. Mary, Malapuram -do- 44.00 Acres 383/90 2.2.90 4. C.J. Mathews, Malapu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his case one Mathew Kutty is said to have purchased in the year 1967 and in turn sold to Father Thomas. All these prima facie appears are made with ulterior purpose. 13. Learned Counsel for the petitioners referred to the judgment in M. Ponnusamy and Ors. v. District Collector (1992) 2 LW 231, wherein a learned Judge of this Court has taken the view that reference under Section 47A(1) of the Act should be immediately after completion of the registration or sooner the registration is completed and at any rate, within three weeks from the date of completion of registration of the document. The said decision is of no assistance to the petitioner. In this case, the petitioners were called upon to pay the difference of duty immediately after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the conclusion arrived at by the learned single judge. Accordingly, finding no merits, we dismiss all the writ appeals. No costs. 6. Mr. K. Rajeev, learned Counsel appearing on behalf of the appellants would contend that a proceeding under Section 47A of the Act could be initiated only within a period of two years from the date of registration and as the same has been initiated after more than eight years, the same was barred by limitation. 7. It was furthermore contended that the High Court committed a serious error insofar as it failed to take into consideration that the amendments to the Act subsequent to the execution of the deeds of sale are not attracted to the facts of the present case. 8. Mr. R. Sundaravaradan, learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to pay duty on the original instrument shall upon the receipt of notice from the registering officer, pay the difference in duty within the time allowed by such registering officer. (4) Where deficiency in duty paid is noticed from the copy of any instrument, the Collector may suo motu or on a reference from any court or any registering officer, require the production of the original instrument before him within the period specified by him for the purpose of satisfying himself as to the adequacy of the duty paid thereon, and the instrument so produced before the Collector, shall be deemed to have been produced or come before him in the performance of his functions and the provisions of Section 47A shall mutatis mutandis apply: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocument in terms of the provisions of the Registration Act. 13. The registration authorities of the State of Tamil Nadu came to know of the registration of the said documents on 30.03.1996 when they were filed before some authorities. In terms of the provisions of the Act, the Collector alone would initiate a proceeding for recovery of deficit stamp duty. The proceeding was initiated on 5.05.1998 but the notices were issued only on 7.06.1998. 14. The period of limitation so far as Section 47A of the Act is concerned is two years. The limitation of period of four years was provided for in terms of the proviso appended to Section 19B(4) of the Act but the statute which was applicable at the relevant point of time provided for invoking t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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