JUDGMENT : DEVAN RAMACHANDRAN, J. 1. The petitioner has approached this Court impugning Ext.P2 order issued by the Tahsildar, Mannarkad, refusing to accede to her request made under Section 47 of the Kerala Stamp Act, 1959, (hereinafter referred to as ‘the Act’ for short), on the ground that her application has been preferred much beyond the time frame statutorily fixed under Section 48 thereof. 2. The petitioner asserts that the reasons stated in Ext.P2 are untenable in the given times because, taking note of the COVID-19 pandemic scenario, this Court and the Hon'ble Supreme Court have issued orders extending the periods of limitation under all Statutes and that this covers the Kerala Stamp Act also. She submits that it is without adverting to these orders that the Tahsildar has mechanically rejected her application made on 07.04.2021, through Ext.P2. She, therefore, prays that Ext.P2 be set aside and the Tahsildar be directed to reconsider her application and to issue appropriate orders thereon, within the ambit of Section 47 of the Act. 3. I have heard Sri. T.C. Suresh Menon, learned counsel for the petitioner and Smt. Amminikutty, learned Senior Government Pleader appearing on behalf of the respondents. 4. Smt. Amminikutty had nothing further to add than what has been stated in Ext.P2 and she conceded that the sole reason why the petitioner's request, made through her application dated 07.04.2021, was rejected was because Ext.P1 document, based on which such request has been made, was registered on 14.05.2020. She submitted that, therefore, it is obvious that as per Section 48 of the Act, the period of six months had elapsed and consequently, that the Tahsildar was incapacitated from considering it. 5. Even when I hear the learned Senior Government Pleader as afore, it is indubitable that the Tahsildar has not even cared to advert to the various orders issued by the Hon'ble Supreme Court in the COVID-19 pandemic scenario, beneficially extending the periods of limitation through its various orders. It is perhaps being completely unaware of this, that the Tahsildar has issued Ext.P2 and consequently, I cannot find favour with it. 6. It is perhaps being completely unaware of this, that the Tahsildar has issued Ext.P2 and consequently, I cannot find favour with it. 6. In the afore circumstances and since the period of limitation under Section 48 of the Act admittedly stood extended on account of the judicial orders of the highest Court of this land, I am certain that the petitioner's application will require to be considered on its merits, de hors the objection of limitation by the Tahsildar, without any avoidable delay. 7. Resultantly, this writ petition is allowed and Ext.P2 is set aside; with a consequential direction to the Tahsildar to reconsider the petitioner's application dated 07.04.2021 and issue appropriate orders thereon, after affording an opportunity of being heard to her. 8. The afore exercise shall be completed by the Tahsildar as expeditiously as is possible but not later than one month from the date of receipt of a copy of this judgment.