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).
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