1/6 CMA Nos. 560, 2055 & 2499 of 2026 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23-07-2026 CORAM THE HONOURABLE MR JUSTICE N. ANAND VENKATESH CMA Nos. 560, 2055 & 2499 of 2026 CMA No.560 of 2026 Meenakshi Hemanathan Appellant(s) Vs 1. Chief Revenue Controlling Authority and Inspector General of Registration, Santhome, Chennai-28. 2.The Special Deputy Collector (Stamps) Chennai-001. Respondent(s) PRAYER Appeal filed under Section 47A of 10 of Indian Stamp Act, against the order in Mu.Mu.No. 35569/N1/2023 dated 26.10.2023, on the file of the first respondent herein. CMA No.2055 of 2026 E.Hemanathan Appellant(s) Vs 1. Chief Revenue Controlling Authority and Inspector General of Registration, Santhome, Chennai - 600 028. https://www.mhc.tn.gov.in/judis 2/6 CMA Nos. 560, 2055 & 2499 of 2026 2.The Special Deputy Collector (Stamps) Chennai - 600 001. Respondent(s) PRAYER Appeal filed under Section 47A of 10 of Indian Stamp Act, against the order in Mu.Mu.No. 35568/N1/2023 dated 25.10.2023, served on 18.11.2023, on the file of the first respondent herein. CMA No. 2499 of 2026 E.Hemanathan Appellant(s) Vs 1. Chief Revenue Controlling Authority and Inspector General of Registration, Santhome, Chennai-600028 2.The Special Deputy Collector (Stamps) Chennai-600 001 Respondent(s) PRAYER Appeal filed under Section 47A of 10 of Indian Stamp Act, against the order in Mu.Mu.No. 35567/N1/2023 dated 13.10.2023, served on 16.10.2023, on the file of the first respondent herein. For Appellant(s): in all appeals Mr.K.D.Arun Kumar For Respondent(s): in all appeals Mr.B.Karthikeyan Government Advocate ORDER These appeals have been filed under Section 42A(10) of the Indian Stamp Act, challenging the orders passed by the Chief Revenue Controlling Authority and the https://www.mhc.tn.gov.in/judis 3/6 CMA Nos. 560, 2055 & 2499 of 2026 Inspector General of Registration in proceedings bearing Mu.Mu.No.35568/N1/2023, dated 26.10.2023, Mu.Mu.No.35568/N1/2023, dated 25.10.2023, and Mu.Mu.No.35561/N1/2023, dated 13.10.2023, respectively. 2.Heard the learned counsel for the appellants and the learned counsel appearing on behalf of the respondents. 3.In all these cases, the particulars of the date on which the orders were passed by the District Revenue Officer and the appeals were filed before the Inspector General of Registration are tabulated hereunder: Case Nos. Date of passing of the order by the DRO Date of filing the appeal before the IG of Registration CMA No.560 of 2026 09.04.2021 22.09.2023 CMA No.2499 of 2026 28.08.2020 22.09.2023 CMA No.2055 of 2026 28.08.2020 22.09.2023 4.Rule 9(5)(a) provides that an appeal shall be preferred under sub-section (10) of Section 47-A within two months from the date of the final order passed under sub- section (5) or sub-section (6) of Section 47-A. The enactment does not provide any authority to the Inspector General of Registration to condone the delay. In any event, in the case in hand, it is seen that there was a substantial delay of two to three years in filing the appeals and there was absolutely no explanation to justify filing the https://www.mhc.tn.gov.in/judis 4/6 CMA Nos. 560, 2055 & 2499 of 2026 appeals with such enormous delay. This Court also takes into consideration the fact that even these appeals were filed with delay of more than hundred days. 5.In the light of the above discussion, this Court does not find any illegality in the order passed by the respondents warranting the interference of this Court. 6.Accordingly, all the Civil Miscellaneous Appeals are dismissed. No Costs. 23-07-2026 Index:Yes/No Speaking/Non-speaking order Internet:Yes Neutral Citation:Yes/No ssr https://www.mhc.tn.gov.in/judis 5/6 CMA Nos. 560, 2055 & 2499 of 2026 To 1.Chief Revenue Controlling Authority and Inspector General of Registration, Santhome, Chennai - 600 028. 2.The Special Deputy Collector (Stamps) Chennai - 600 001. https://www.mhc.tn.gov.in/judis 6/6 CMA Nos. 560, 2055 & 2499 of 2026 N.ANAND VENKATESH J. ssr CMA Nos. 560, 2055 & 2499 of 2026 23-07-2026 https://www.mhc.tn.gov.in/judis