Stamp Act – Even if Section 47-A (3) of the Indian Stamp Act permits Collector to issue notice suo motu, it has to be done within a period of three years from the date of registration of the instrument

Stamp Act, 1899 (2 of 1899) S. 47-A(1) –  Reference was made by the Sub Registrar to the Collector on receipt of the audit report on 03.10.2013 –  Pursuant to the said reference, petitioners vide notice dated 28.03.2014 were called upon to appear in proceedings before the Additional Deputy Commissioner-cum-Collector, which notice was well beyond the period of three years –  Even if the argument of the respondent-State is taken into consideration, that the registering authority does not become functus officio as has been held in Seema's case, this Court cannot lose sight of the fact that the Collector took cognizance of reference received well beyond the period of three years –  Even if Section 47-A (3) of the Indian Stamp Act permits Collector to issue notice suo motu, it has to be done within a period of three years from the date of registration of the instrument –  It is settled law that communication of the order alone confers on a paper the status of an order as has been postulated  by Article 166 of the Constitution.

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