(1.) Heard Sri Abhijeet Mukherjee, learned Counsel for the petitioner and Sri Nimai Das, learned Standing Counsel for the respondents. Learned Counsel for the petitioner submits that the impugned order dated 25th May, 2011 passed by the Commissioner, Vindhyachal Division, Mirzapur in Appeal No. 11 of 2011 is wholly without jurisdiction, inasmuch as, the appeal under section 56(1-A) of the Indian Stamp Act, 1899 (hereinafter referred to as an "Act") should have been heard by the Chief Controlling Revenue Authority, U.P.
(2.) Learned Standing Counsel submits that in view of law settled by this Court, the appeal was to be heard by the Chief Controlling Revenue Authority, U.P.
(3.) I have carefully considered the submission of the learned Counsel for the parties.