This appeal has been filed against the order of the first respondent challenging the order dated 08.08.2005 wherein the application filed to condone the delay in preferring the appeal by the appellant was dismissed stating that there was no provision in Act. Against the dismissal of the petition to condone the delay, the present appeal has been preferred.
2. This appeal has been filed invoking Section 47-A(5) of the Indian Stamp Act. No doubt, there is no provision in the Act to condone the delay in preferring the appeal. However, by judicial interpretation given in Indira Devi Vs. Inspector General of Registration and Others reported in 2005(1) CTC 733, the Division Bench of this Court held that since the provision of the Limitation Act is not excluded in matters relating to filing of appeal, Section 5 of the Limitation Act, gets attracted. The said judgment was also subsequently followed in M.Kaliammal Vs. The Special Deputy Collector (Stamps)Salem-Namakkal- Dharmapuri and Another reported in 2005(3) CTC 529. Even otherwise, the order is very cryptic and it could not be considered as a speaking order. The two line order is not enough to decide the case. The order has been passed without application of the mind to the facts of the case.
3. In view of the judgment passed by the two Division Benches of this Court, the impugned order dated 08.08.2005 is set aside. The condone delay petition is hereby ordered and the first respondent is directed to dispose of the appeal filed by the appellant on merits, within a period of six weeks from the date of receipt of a copy of this order. The first respondent is directed to take note of the above referred judgements passed by this Court and accordingly decide the matters to be filed in future by the litigants before the first respondent herein afterwards. Accordingly, the appeal is ordered. NO costs.
Sd/-
To
1. Chief Controlling Revenue Authority-cum-
Inspector General of Registration, Chennai.
2. The Special Deputy Collector(Stamps), Virudhunagar.