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TMI Blog2009 (3) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... s are situated in the State of Kerala also. The details of the lands purchased by them in the State of Tamil Nadu are as under: Sl. No. Name of the purchaser Survey No. Extent Doc. No. and date 1. C.J. Paul, Malapuram 146, 147/2,2,3 44.00 Acres 382/90 - 2.2.90 2. C.P. Jose, Malapuram -do- 44.01 Acres 381/90 - 2.2.90 3. V.M. Mary, Malapuram -do- 44.00 Acres 383/90 - 2.2.90 4. C.J. Mathews, Malapuram -do- 44.00 Acres 384/90 - 2.2.90 3. The Sub - Registrar, Gudalur came to know of the execution of the said deeds of sale on or about 30.03.1996. It initiated a proceeding purported to be under Section 47A(1) of the Act and Section 19B thereof. The proceedings were initiated for collection of deficit stamp duty on or abou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act should be immediately after completion of the registration or sooner the registration is completed and at any rate, within three weeks from the date of completion of registration of the document. The said decision is of no assistance to the petitioner. In this case, the petitioners were called upon to pay the difference of duty immediately after receipt of document in their office and a reference notice was issued to the petitioners which are impugned in these writ petitions in the year 1998 itself and after enquiry, the Deputy Collector has passed an order determining the market value in November, 2000. Hence, no question of limitation arises in these matters. 5. Writ appeals were preferred there against and a Division Bench of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore than eight years, the same was barred by limitation. 7. It was furthermore contended that the High Court committed a serious error insofar as it failed to take into consideration that the amendments to the Act subsequent to the execution of the deeds of sale are not attracted to the facts of the present case. 8. Mr. R. Sundaravaradan, learned senior counsel appearing on behalf of the respondents, on the other hand, would contend that Section 19B of the Act being a special provision, the period of limitation would start from the date of knowledge of the authorities under the Act and not from the date of registration of the documents. In any event, the proviso appended to Section 19B(4) of the Act having provided for four years' lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore him within the period specified by him for the purpose of satisfying himself as to the adequacy of the duty paid thereon, and the instrument so produced before the Collector, shall be deemed to have been produced or come before him in the performance of his functions and the provisions of Section 47A shall mutatis mutandis apply: Provided that no action under this Sub-section shall be taken after a period of four years from the date of receipt of the copy of such instrument in the State of Tamil Nadu under the Registration Act, 1908 (Central Act XVI of 1908. (5) In case the original instrument is not produced within the period specified by the Collector, he may require the payment of deficit duty, if any, together with penalty under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but the notices were issued only on 7.06.1998. 14. The period of limitation so far as Section 47A of the Act is concerned is two years. The limitation of period of four years was provided for in terms of the proviso appended to Section 19B(4) of the Act but the statute which was applicable at the relevant point of time provided for invoking the period of limitation was four years from the date of registration. 15. Sections 47A and 19B of the Act provide for penalty. A statute of limitation conferring jurisdiction upon the statutory authorities to impose penalty must, therefore, be construed strictly. A penal statute, as is well- known, unless expressly provided, cannot be given a retrospective effect. [See Ritesh Agarwal and Anr. v. Secu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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