1. Allowance for used, spoiled and rendered unfit stamps are provided in Chapter V of the Kerala Stamp Act, 1959. The District Collector is authorised there under to make such allowances with respect to the specified and enumerated instances, for availing allowance, shown in Section 47 of the Act, subject to the time lines prescribed in Section 48 for making applications for such reliefs.

2. The facts presented in this case would, at first glance, cause suspicion that the applications for relief under Section 47, made by the petitioners, is beyond the time fixed in Section 48 but the petitioners assert it to be otherwise, relying on the second proviso to the said Section, which they predicate is an exception to the general time line, which can be invoked for reasons caused due to unavoidable circumstances.

3. The facts presented here are very peculiar and a decision on the countervailing contentions would depend on its clear understanding. The most essential of the factual circumstances are as below:

4. The petitioners in this writ petition say that the first petitioner and his the brother late Narayanankutty were the co-owners and in joint possession of a property having an