P. Sathasivam, J.

1. By consent of both parties, the main appeal itself is taken up for disposal.

2. The appellant challenges the order of the Inspector General of Registration, Santhome High Road, Chennai-600028, the first respondent herein dated 10.3.2003 confirming the order of the second respondent dated 28.11.2002.

3. Heard the learned counsel appearing for the appellant as well as the learned Government Advocate for the respondents.

4. In the order which is under challenge, the first respondent herein rejected the appeal filed by the appellant on 10.2.3003 has been rejected on the ground that the same is barred by limitation as per Rule 9(1) of the Tamil Nadu Stamp (Prevention of Under-Valuation of Instruments) Rules, 1960. According to the learned counsel for the petitioner, the second respondent has passed the order in the petition filed under Section 47-A(1) of the Indian Stamp Act, 1989 on 28.11.2002 and the same order was received by the appellant only on 17.12.2002. In support of his claim, the appellant has produced a Xerox copy of the envelope which shows the postal seal made on 17.12.2002 and the said copy finds place at page 5 of the typed set filed alo