[Judgment of the Court by T.S.SIVAGNANAM, J.] Heard Mr.E.Marees Kumar, learned counsel appearing for Mr.A.Arumugam, learned counsel for the appellant and Mr.V.R.Shanmuganathan, learned Special Government Pleader, who accepts notice on behalf of the respondent.
2. This writ appeal is directed against the order, dated 02.11.2012 made in W.P.(MD).No.13980 of 2012, which was filed by the appellant, challenging the order passed by the respondent dated 27.09.2012, fixing value of the property and calling upon him to pay the stamp duty of Rs.68,816/- along with other charges for release of the document in question. The writ petition was dismissed on the ground that the appellant is having alternative appeal remedy.
3. Considering the facts and circumstances of the case, if the appellant is aggrieved by the order passed by the respondent, then he is at liberty to approach the appellate authority concerned. On the other hand, if the appellant is willing to remit the deficit stamp duty and other charges, he is granted liberty to approach the Sub-Registrar concerned and remit the amount and on such remittance, the document in question shall be registered and released without any further delay. In the event the appellant seeks to prefer appeal as against the order, dated 27.09.2012, passed by the respondent, he is granted fifteen days time from the date of receipt of a copy of this order to file appeal before the appellate authority and if such an appeal is filed within the time stipulated, the same shall not be rejected on the ground of limitation.
4. With the above observations, this writ appeal is disposed of. No costs. consequently connected miscellaneous petition is closed.
To:
The Special Deputy Collector, Stamps, O/o. the Special Deputy Collector for stamps, Tirunelveli - 9..