JUDGMENT :

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE

Prayer: Appeal filed under Clause 15 of the Letters Patent against the order dated 02.12.2021 made in W.P.No.17493 of 2012.

We have heard Mr.Haja Nazeerudeen, learned Additional Advocate General, assisted by Mr.P.Haribabu, learned Government Advocate for the appellants and Mr.Srinath Sridevan, learned Senior Counsel for Mr.M.S.Murali, learned counsel for the respondent.

2. These appeals are filed by the State against the order of the learned Single Judge thereby allowing the writ petitions filed by the respondent and setting aside the show cause notices issued, thereby reopening the issue of stamp duty paid by the respondent pursuant to the registered instrument.

3. Learned Additional Advocate General submits that the time period of three years provided under Section 33A of the Indian Stamp Act is directory in nature. The same cannot be held to be mandatory. Reliance is placed on the judgment of the Apex Court in the case of Inspector General of Registration, Tamil Nadu v. K.Baskaran [(2020) 14 SCC 345].

4. According to learned Additional Advocate General, the Apex Court interpreting Rule 7 of the Tamil Nadu Stamp (Prevention