GILBERT G MASCARENHAS Vs. CHIEF CONTROLLING REVENUE AUTHORITY

JUDGEMENT

(1.) In this petition under Art. 226 of the Constitution, the petitioner has sought for quashing of the proceedings in No. SAP. 1/79 80 pending on the file of the first respondent-The Chief Controlling Revenue Authority (Commissioner of Stamps) in Karnataka, Bangalore and also to quash the order dated 26-4-1979 passed by him in the said proceeding on the ground that the appeal preferred before the 1st respondent was not maintainable, as in law, no such appeal is provided to the 1st respondent against the order in question passed by the Assistant Commissioner granting licence to the petitioner to vend non-judicial stamps, under the Karnataka Stamp Rules, 1958.

(2.) The necessary facts for the purpose of deciding the aforesaid contention raised by Sri P. Ganapathi Bhat, the learned Counsel appearing for the petitioner are not in dispute.

(3.) The petitioner was granted ' A ' Class Stamp vendor licence by the Assistant Commissioner, Mangalore. under the provisions of the Karnataka Stamp Act, 1957 and the Rules made thereunder, to vend non-judicial stamps in the compound of the office of the Deputy Commissioner, Mangalore. The licence was issued on 6-4-1979 and it is valid upto 31-3 1980. The case of the petitioner is that he has been vending non-judicial stamps since that date at the Deputy Commissioner's office compound, Mangalore. As against the order granting the aforesaid licence to the petitioner, the 4th respondent has preferred an appeal before the first respondent purporting to be under Rule 19 of the Karnataka Court Fees and Suits Valuation Rules, 1960. The first respondent has entertained the said appeal and has passed an ex-parte interim order staying the operation of the order of the Assistant Commsssioner. The petitioner has filed an application before the first respondent for vacating the aforesaid ex-parte interim order ; but he is not deciding the same. One of the contentions raised before the 1st respondent by the petitioner was that the appeal filed by the 4th respondent before the 1st respondent is not maintainable either under the Rules framed under the Karnataka Court Fees and Suits Valuation Act, or under the Rules framed under the Karnataka Stamp Act, .1957,