Judgement

R. N. MISRA, J. :- Petitioner before us was one of the vendors of a sale deed registered on 30th of April, 1970, in favour of one Smt. Sunakari Narayanamma, wife of Sunkari Satyanarayana of Nawarangpur in the District of Koraput. Under the conveyance, a homestead plot within the said town was transferred for a consideration of Rs. 20,000/-. Upon a reference made under Section 47-A of the Indian Stamp Act (as amended in Orissa) (hereinafter referred to as "the Act") by the registering authority, the Additional District Magistrate of Koraput registered a miscellaneous proceeding bearing No. M. C. 75 of 1970. By order dated 23-12-1972, he came to find that the proper valuation of the property conveyed would be Rs. 58,364/- in place of Rs. 20,000/-which was disclosed as consideration for the sale. He assessed the stamp duty payable on the higher amount and required the petitioner to pay the difference of Rs. 2,965.05 vide Annexure-1. A notice was issued under Annexure-2 which the petitioner received on 23-1-1973. In paragraph 3 of the said notice it was specified as follows:-

"If you are dissatisfied with my order you may present an appeal to the District Judge within 30 days f