SANJAY SINGH Vs. BOARD OF REVENUE

JUDGEMENT

(1.) Heard learned counsel for the petitioner and Sri Nimai Das, learned counsel for the respondents.

(2.) Petitioner was subjected to stamp duty by an order dated 31st July 2013 passed by the Additional District Magistrate (Finance and Revenue) Mathura. Petitioner preferred a revision under Section 56 (1) of the Indian Stamp Act, 1899 before the Board of Revenue/Chief Controlling Revenue Authority, U.P. at Allahabad. The revision was not entertained. It was returned with the oral remark that the power to entertain revision upto the valuation of Rs. 10 lacks has been delegated to the Commissioner of the Division by the Chief Controlling Revenue Authority in exercise of powers under Section 76-A of the Act by means of notification dated 8th December 2008.

(3.) The petitioner wants that his revision be entertained and decided by the Chief Controlling Revenue Authority/Board of Revenue. He has invoked the writ jurisdiction for a direction upon the Board of Revenue U.P. at Allahabad to entertain his revision and to decide it in accordance with law.