JUDGMENT :

1. There is a delay of 859 days in filing the appeal.

2. Learned Additional Government Advocate submitted that I.A.1/2019 has been filed seeking condonation of delay. The said application is supported by an affidavit of the Assistant Inspector General of Registration (Law), Office of the Inspector General of Registration and Commissioner of Stamps, Bengaluru. She submitted that the delay has occurred due to bonafide and unintentional reasons and the same may be condoned as the appellant/State has a good case on merits. She further submitted that the appeal concerns an issue regarding refund of alleged excess stamp duty said to have been paid by the respondents and therefore, touches upon the State exchequer and hence, the application seeking condonation of delay may be considered liberally.

3. In support of the aforesaid submissions, learned Additional Government Advocate drew our attention to the affidavit of Sri B.S.Sridhar, Assistant Inspector General of Registration (Law).

4. We have perused the said affidavit. Paragraphs 3 to 6 of the affidavit read as under:

“3. I humbly submit that the order of the learned Single Judge dated:06.06.2017 where immediate efforts were take