JUDGMENT 1. The petitioner has approached this court with the prayer for issuance of a writ in the nature of Certiorari, to quash the order passed by the second respondent in Na.ka.No.330/06 dated 04.01.2007, demanding additional stamp duty from the petitioner. 2. The petitioners are the family members who entered into family partition and the deed of family partition was registered by the Sub Registrar on 9.3.1994. The registered partition deed was handed over to the petitioners. 3. It is the case of the petitioner that though documents were registered in the year 1994, the petitioners were served with a notice by the second respondent in 2007, calling upon the petitioners to pay additional stamp duty of Rs.41,295/- (Rupees forty one thousand two hundred and ninety five only) with additional registration charges, in view of the audit objection, pointing out that the document, dated 9.3.1994 was not a partition deed, but a family settlement deed therefore, the petitioners should have been charged stamp duty as per family settlement deed. 4. The impugned order has been challenged only on the ground of limitation. 5. It is the case of the petitioners that under Sec.33-A of the Stamp Act, as well as Sec.80-A of registration Act, limitation to claim additional stamp duty is three years. Therefore, it was not open to the respondents to demand additional stamp duty in 2007, with regard to the document registered in the year 1994. 6. There is force in the contention raised by the learned counsel for the petitioners. The admitted facts on record shows that the deeds were registered in the year 1994, whereas show cause notice had been issued in the year 2007 which is hopelessly time barred. Consequently, the writ petition is allowed. The impugned order is quashed. No cost.