4 year limitation period under Section 47A of Indian Stamp Act, 1899

Girjesh Kumar Srivastava v. State, AIR 1998 All. 237, a full bench of this Hon'ble High Court has held that " In our opinion, the language of the sub-section shows that the period of four years qualifies the action which may be taken by the Collector…. The bar of limitation applies to the action which may be taken by the collector and not a reference." Therefore, it is settled law that even if petitioners were liable to be proceeded against, no action can be taken after lapse of four years. The above cited full bench decision of this Hon'ble Court was followed in Meena Khanna v. State of UP, 2005 3 AWC 2296, wherein after considering the plea of limitation, this Hon'ble Court was pleased to hold that "in view of decision rendered by Full Bench of this Court, the entire proceedings initiated against the Petitioner under Section 47-A of Stamp Act beyond the prescribed period of limitation is wholly without jurisdiction and beyond the authority under law. Thus the impugned order passed by respondent no.4 ad affirmed by respondent no.2 cannot sustain on this ground alone…." (emphasis supplied).

Consequences of not filing counter affidavit

2007 (25) LCD 955
AIR 1993 SC 2592
1997 (11) SCC 179
AIR 1985 SC 1019
1998 (3) SCC 112
1996 (6) SCC 342
AIR 1986 SC 638

Recovery charges

Unless actual sale happens, recovery charges are not recoverable. AIR 1983 All 234: 2002 RD 689: 2010 109 RD 148
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Interest on delayed payment

2006 24 LCD 479
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PoA holder cannot ask for certiorari, mandamus, prohibition - it must be sought by the person aggrieved personally

2010 28 LCD 1 / 2003 4 AWC 3010 (DB)
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Remedy for non compliance of directions given by high court is not application but by writ

1987 Supp SCC 705
2006 24 LCD 1741 -also for alternative remedy
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Show cause notice liable to be quashed when issue without jurisdiction

2007 218 ELT 647 (SC)
Check but
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Notice when forms an integral part -its receipt will give jurisdiction

IFB Automotive Seating: http://indiankanoon.org/doc/463286/ : AIR 2003 Cal 80

Kusum Ingots http://indiankanoon.org/doc/1876565/

Adani Exports

Similar matters should receive similar judicial treatment

Vinod Trading, 1982 2 SCC 40
Veer Bajrang, AIR 1987 SC 1345
Vishnu Traders, 1995 Suppl 1 SCC 461
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Contempt and third parties

2005 23 LCD 1082
AIR 1970 SC 1767
Even if a party is not arrayed in the original matter, he can be held up for contempt.

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