SHREE NATURAL ESTATE Vs. STATE OF CHHATTISGARH

JUDGEMENT

(1.) BY this petition under Article 227 of the Constitution of India, the petitioner has challenged the legality and propriety of the order dated 16.8.2010 (Annexure P/1) passed by the Board of Revenue in Revenue Revision Case No.R.N./14/R-B-105/249/2009, whereby the order passed by the Collector of Stamps, Raipur under Section 47-A of the Indian Stamp Act, 1889 (for short 'the Act, 1889') has been reversed.

(2.) AS per order impugned, being aggrieved by the order dated 2.4.2009 passed by the Collector of Stamps, Raipur in Revenue Case No.59/B-105/2007-08, the petitioner has challenged the order before the Board of Revenue in Revenue Revision Case No.R.N./14/R-B-105/249/2009 under Section 50 of the C.G. Land Revenue Code, 1959 (for short 'the Code'). After providing an opportunity of hearing to the parties, the Board of Revenue has quashed the order passed by the Collector or Stamps relating to valuation of the property for registration of instrument and has valued the transaction as 6.5 lacs and directed for payment of stamp duty.

(3.) APART from the argument relating to legality and propriety of the order impugned, learned counsel for the petitioner argued that the Board of Revenue was not having jurisdiction to entertain the revision under Section 50 of the Code. The order passed by the Collector of Stamps was not the order under the Code, therefore, such order was not revisable, although, in case of the Chief Controlling Revenue Authority the Board of Revenue was having jurisdiction to deal with the matter under Section 56 (4) of the Act, 1889 as applicable to the State of Chhattisgarh, but the powers exercisable under Section 56 (1) of the Act, 1889 has been delegated by the State Government to the Inspector general of Registration under Section 76-A of the Act, 1889, therefore, the Board of Revenue was not having jurisdiction to entertain the revision and has passed the order impugned. The order passed by the Board of Revenue is without jurisdiction and was of nullity.