MOHD SHAMIM Vs. STATE OF U P

JUDGEMENT

(1.) Under section 56(1-A) of the Indian Stamp Act, 1899 (hereinafter referred to as the "Act") against the order of the Collector, appeal lies to Chief Controlling Revenue Authority. The Chief Controlling Revenue Authority is the Board of Revenue. Under section 76-A of the Act, the State Government by notification in official Gazette delegates the power of Chief Controlling Revenue Authority to any other authority. The Government while issuing a notification has delegated the power of Chief Controlling Revenue Authority to Divisional Commissioner wherein demand raised is up to Rs. 10 lacs. In the present case, the demand is below Rs. 10 lacs. Therefore, as per the Government notification the Divisional Commissioner is authorized to decide the appeal. Learned counsel for the petitioner submitted that under section 76-A of the Act, only the revisional power of the Chief Controlling Revenue Authority can be delegated under Section 56-A and not the appellate power provided under Section 56(1-A) of the Act. He placed reliance in Writ Petition No. 6600 of 2009, Neetu Agarwal and others v. Commissioner, Devipatan Mandal, Gonda, U.P., dated 17.12.2009 wherein it has been held that under section 76-A of the Act the appellate power cannot be delegated. Therefore, delegation of power of Board of Revenue to the Divisional Commissioner to decide the appeal is against the provision of section 76-A of the Act.

(2.) Sri Sanjay Goswami, Additional Chief Standing Counsel, submitted that against the order dated 17.12.2009 in Writ Petition No. 6600 of 2009, the State has filed Special Leave Petition No. 16632 of 2010 before the Apex Court, which is pending. He however submitted that no interim order has been granted.