STATE OF C.G. Vs. SUNIL KUMAR GUPTA

JUDGEMENT

(1.) The present petition is against the order dated 17th Sept. 2010 passed by the Revenue Board, Bilaspur in Case No. R.W./13/S.A/B-105/43/2010.

(2.) The issue of deficit of stamp duty arises in a transaction between respondent No.1 Sunil Kumar Gupta and Respondent No.2 Krishna Kumar Gupta. It was stated that both the parties are related as uncle and nephew and they have entered into an internal arrangement and the deed of indenture was executed on 30.03.1996. The transaction of sale was executed between respondent No.1 and respondent No.2 for a consideration of Rs. 2,40,000.00. Subsequently it was found that as per the objection made by the Sub-Registrar the valuation of the property was actually of Rs. 9,39,000.00 and a reference was made by the Sub-Registrar to the Collector of Stamp under section 47-A of the Indian Stamp Act to determine the value of the fact. The reference was made by the Sub-Registrar that an amount of Rs. 72,495.00 of the stamp duty and Registration fee of Rs. 5592.00 was actually to be recovered and paid. Thereafter, the Collector found the value of property as Rs. 6,06,200.00 and accordingly it was found that the stamp duty of Rs. 37,844.00 was less paid and a registration fee of Rs. 2932.00 was payable thereby it was found that a total amount of Rs. 40,776.00 was paid less and it was directed that the said sum of Rs. 40,776.00 would be recovered from the respondents. Against such order of the Collector dated 29.05.1997, an appeal was preferred before the Commissioner, Bilaspur vide Appeal No.78-B/105/99-2000. The said appeal was decided on 14.02.2000, however, the appeal preferred by the respondent was dismissed. Against such order, a review was preferred before the Commissioner, Bilaspur. The said review was also dismissed by order dated 31.07.2000. Being aggrieved by such order eventually an appeal was preferred before the Board of Revenue and the Board by order dated 26.10.2001 remitted the appeal back to the Commissioner/Board of Revenue as in the meanwhile, the Court of the Commissioner was abolished. Eventually the said appeal was again adjudicated by the Single Member of Board of Revenue, Bilaspur by order dated 8th Aug., 2003 wherein it was found that the orders passed by the Commissioner and the Collector i.e., 29.5.1997 are well merited which do not call for any interference. Therefore, as a result, the order of the Collector of Stamp was affirmed. Lastly in the year 2010, the respondent again preferred review petition against the order of Board of Revenue alongwith application for condonation of delay. The Board of Revenue condoned the delay and by order dated 17th Sept., 2010 reviewed the order and finally cancelled all earlier orders including the order passed by it on 08.08.2003 and that of the Collector dated 29.05.1997. Therefore, the instant writ petition is preferred by the State.

(3.) Learned counsel for the petitioner-State would submit that the order of review as has been exercised by the Board of Revenue after a period of 7 years i.e., from 08.08.2003 is grossly illegal and is against the provisions of section 51 of the Chhattisgarh Land Revenue Code. It has been contended that unless and until the new facts are discovered, no review can be made by any authority of its own order thereby the earlier order cannot be substituted with new observation. It is, therefore, contended that the order of Board of Revenue dated 17.09.2010 is grossly illegal which needs to be set aside.