JUDGMENT :

DEVAN RAMACHANDRAN, J.

1. The petitioner has approached this Court impugning Ext.P2 order issued by the Tahsildar, Mannarkad, refusing to accede to her request made under Section 47 of the Kerala Stamp Act, 1959, (hereinafter referred to as ‘the Act’ for short), on the ground that her application has been preferred much beyond the time frame statutorily fixed under Section 48 thereof.

2. The petitioner asserts that the reasons stated in Ext.P2 are untenable in the given times because, taking note of the COVID-19 pandemic scenario, this Court and the Hon'ble Supreme Court have issued orders extending the periods of limitation under all Statutes and that this covers the Kerala Stamp Act also. She submits that it is without adverting to these orders that the Tahsildar has mechanically rejected her application made on 07.04.2021, through Ext.P2. She, therefore, prays that Ext.P2 be set aside and the Tahsildar be directed to reconsider her application and to issue appropriate orders thereon, within the ambit of Section 47 of the Act.

3. I have heard Sri. T.C. Suresh Menon, learned counsel for the petitioner and Smt. Amminikutty, learned Senior Government Pleader appearing on beha