(1.) In the instant writ petition the order dated February 3, 2023 passed by the District Magistrate/Collector (Stamp), Jaunpur has been assailed on the ground that the Collector (Stamp) lacks the power to recall or review an order by him under Sec. 47 of the Indian Stamp Act, 1899 (hereinafter referred to as 'the Act'). FACTS
(2.) The facts of the instant case have been delineated below: -
(3.) Counsel on behalf of the petitioners submits that there is no power conferred on the Collector(Stamp) to recall an order passed under Sec. 47-A of the Act and subsequently reassess/review his earlier order. The petitioners have relied on the judgment of a Division Bench of this Court in the case of Milap Chandra Jain vs. State of U.P. and others reported in 1988 All. L.J. 1078 and another judgment of a Coordinate Bench of this Court in the case of Sunil Kumar vs. State of U.P. and others reported in 2016(6) AWC 6522. SUBMISSIONS OF THE RESPONDENTS