JUDGMENT :-

(Prayer: Civil Miscellaneous Appeal is filed under Section 47 (10) of the Indian Stamp Act, 1899 against the impugned order of the first respondent in respect of document Nos.834 and 835 of 2007 of R.O.Joint Sub-Registrar I, Oatacumund under letter No.15475/E1/2011 dated 08.11.2016 received on 22.11.2016 passed under Section 47-A(6) of the Indian Stamp Act, 1899 read with Rule 12 of the T.N.Stamps Prevention of Undervaluation Rules, 1968.)

1. The order impugned passed by the first respondent in proceedings dated 08.11.2016 under Section 47-A(6) of the Indian Stamp Act, is under challenge in the present Civil Miscellaneous Appeal.

2. The ground mainly raised by the appellant is that no notice was issued as contemplated under the provisions of the Indian Stamp Act, providing an opportunity to the appellant to defend his case before the first respondent-Inspector General of Registration. In the absence of any notice, the entire proceedings is null and void. Secondly, it is contended that the initiation of suo motu proceedings beyond the period of five years is barred under the provisions of the Indian Stamp Act and therefore, the very initiation itself is in violation of Sect