Judgment : 1. In all these writ petitions, the petitioners are aggrieved against the proceedings issued under section 47(A)(1) of the Indian Stamp Act. Consequently, they sought for a direction to the respondents to release the sale deeds dated dated 06.05.1999 registered as Doc.Nos.313, 314 and 315/1999. 2. It is seen that as against the orders passed under section 47(A)(1) of the Indian Stamp Act, an appeal is maintainable before the Appellate Authority as contemplated under section 47(A)(5) of the said Act. 3. Learned counsel appearing for the petitioners submits that the very initiation of the proceedings by the original authority is beyond the period of limitation and therefore, the petitioners need not go before the Appellate Authority questioning the said orders. 4. Needless to say that the question of limitation is not only the question of law but also the question of fact. It is for the petitioners to establish the said fact before the Appellate Authority by raising all the grounds raised in these writ petitions. Once the appeal remedy is available, more particularly, in fiscal matters, it is to be exhausted first before resorting to file writ petition under Article 226 of the Constitution of India. 5. Therefore, without expressing any view on the merits and the contentions of the rival parties, I only direct the petitioners to file appeal before the Appellate Authority under section 47(A)(5) of the said Act within a period of 3 weeks from the date of receipt of a copy of this order. As and when any such appeal is filed, the Appellate Authority shall consider the same on merits and in accordance with law, without reference to the limitation for filing such appeal. It is further made clear that the petitioners are at liberty to raise all the grounds before the Appellate Authority including the ground of limitation against the orders of the original authority passed under 47(A) of the Act. With these observation, all the writ petitions are disposed of. Consequently, connected miscellaneous petitions are closed.