Can a notice of deficit stamp duty under Section 33A of the Stamp Act, 1899 be issued beyond three years from registration?

No. The second proviso to Section 33A of the Stamp Act is very clear that any notice issued should be within a period of 3 years from the date of registration, and being couched in negative language it puts an embargo on the right of the authority to proceed after the expiry of three years. Once the issue is beyond the period of limitation, any action taken would become void and can never be sustained.

Stamp Act, 1899 — s.33A — Transfer of Property Act, 1882 — s.54 — Power of attorney — Conveyance — Deficit stamp duty — Limitation — Functus officio — Transfer of Property Act, 1882 — s.54 — Power of attorney — Not to be charged as a conveyance — Held: A power of attorney is only an authority granted to convey the property; charging it as a conveyance would collect stamp duty twice over. (¶6) Stamp Act, 1899 — s.33A — Second proviso — Embargo after three years from registration — Held further: A notice of deficit stamp duty issued beyond three years from the date of registration is void, the second proviso being couched in negative language. (¶9) Stamp Act, 1899 — s.33A — First proviso — Sub Registrar functus officio after registration — Held further: Upon registration the Sub Registrar becomes functus officio and must forward the papers to the District Registrar. Writ appeal dismissed. (¶9)

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