The court emphasized the importance of timely appeals and the need for justifiable reasons for delays in filing appeals.

JUDGMENT :

PRAYER: This Civil Miscellaneous Appeal is filed under Section 47-A (1) of Indian Stamp Act, 1899, to set aside the order passed by the 1st respondent in Mu.Mu.No.17256/N2/2022 dated 03.08.2022 and the order passed by the 2nd respondent in Order No.614/T/2014 dated 15.10.2014 and 20.10.2014 and consequently, direct the respondents to conduct the proceeding after affording an opportunity to the appellant and fix the market value in a fair and impartial manner as per the year 2014 for the land comprised in Old S.No.1/1, R.s.No.1/3 & Sub division S.No.1/3 B2B measuring an extent of 1.00 acre situated at Muthanampalayam Village, Tiruppur Corporation, Tiruppur South Taluk registered vide Sale Deed Doc.No.5836/2014 on 30.06.2014.

The unsuccessful petitioner is the appellant herein.

2. Brief facts necessary for determination of this appeal are as under:

(i) The appellant has purchased an agricultural Punja Land comprised in Old S.No.1/1, R.S.No.1/3 & sub division S.No.1/3B2B measuring an extent of 1.00 acre situated at Muthanampalayam Village, Tiruppur Corporation, Tiruppur South Taluk from one Mani for a sale consideration of Rs.1,00,000/- (Rupees One Lakh only) on 12.11.2004. Due to financial necessity, she had decided to sell the above agricultural land and executed a Power of Attorney in favour of her father Duraisamy vide a POA Doc.No.4821 dated 21.05.2014.

(ii) Thereafter, the appellant sold the abovestated land vide Sale Deed 5836/2014 on 30.06.2014 represented by her POA to and in favour of Knitcare, a partnership firm for a sale consideration of Rs.30,00,000/- (Rupees Thirty Lakhs Only). The said amount of Rs.30,00,000/- has been received by the appellant by way of cheque No.275597 dated 30.06.2014 and the same has been encashed by the appellant. Although the appellant has sold the property for a sum of Rs.30,00,000/- the purchaser has valued the land as Rs.65,40,100/-, since it was the prevailing Guideline Value.

(iii) Though the purchaser has properly valued the subject property, the 4th respondent has referred the document for fixation of the market value of the land under Section 47A of the Indian Stamp Act.

(iv) Though the appellant has sold the property for a sum of Rs.30,00,000/-, the purchaser has valued the land as per the prevailing Guideline Value of Rs.65,40,100/- and paid the stamp duty to the Government even though the said sale deed has been referred by the 2nd respondent for fixation of market value.

(v) The appellant came to know through her father that Income Tax department has initiated a proceeding for the agricultural land sold by the appellant represented by the Power of Attorney, was valued for a huge sum of Rs.1,19,90,100/- [One Crore Nineteen Lakhs Ninety Thousand One Hundred Rupees].

(vi) The 2nd respondent without issuing notice to the appellant proceeded under Section 47(A) of the Indian Stamp Act and also without affording an opportunity to her and also without hearing her, fixed the market value of the agricultural land as Rs.1,19,90,100/- [One Crore Nineteen Lakhs Ninety Thousand One Hundred Rupees], which is violative of principles of natural justice.

(vii) Though the purchaser is liable to pay the stamp duty to the Government, the appellant has to face the Legal issue with the Income Tax Department on account of Capital Gains for a value which she has neither received from the purchaser, nor intimated by the 2nd respondent about any such proceedings as per law. The 2nd respondent has not sent notice to the appellant regarding the proceedings and so she was not aware of the proceedings. The 2nd respondent without giving an opportunity, conducted the proceedings in an unfair manner, which is against the principles of natural justice.

(viii) Further, based upon the above factual position, after receipt of income tax notices, the appellant herein filed an appeal before the 1st respondent. In