RAMESHWAR DAYAL GUPTA Vs. CHIEF INSPECTOR OF STAMPS

JUDGEMENT

(1.) In a case under Sec. 110-A of the Motor Vehicles Act an agreement dated 30th Dec. 1968 was filed before the District Judge, Muzalffarnagar who was exercising powers as a Tribunal under that Act. An objection was raised by Inspector of Stamps that as the agreement also contained the power of attorney, a penalty of Rs. 4616.70 p. may be imposed on it. This contention of the Inspector was not accepted and it was held that sub-Clause (4) of Art. 48 of Stamps Act was applicable and the total penalty leviable was Rs. 36. 85 Naya Paisa. Against this order the Chief Inspector of Stamps acting as Collector filed reference under Sec. 61 of the Indian Stamp Act (Act II of 1899) which came up for hearing before the Full Bench on 8th May, 1979. It was held that as the reference was not a reference under Sec. 57 (2) it was to be listed before appropriate Bench. It was later on listed before Division Bench which passed an order on 29th Aug. 1979 that revision was under Sec. 61 and therefore it should be listed before the bench hearing revision. It is in these circumstances this revision has been listed for decision.

(2.) Learned counsel for the assessee Rameshwar Dayal Singh had raised a preliminary objection that this revision is not maintainable. It has been argued by him that the decision was not by a Civil Court and therefore the order was not revisable under Sec. 61. Reliance has been placed on Satish Chandra Vs. State of U.P. through Collector Farrukhabad, 1970 AWR 875 . It was held :

(3.) In United India Fire & General Insurance Vs. Mst. Sayar Kunmar, AIR 1976 Rajasthan, 173 a similar view has been taken. It is therefore clear that the District Judge while exercising power under Sec. 110 of the Motor Vehicles Act was a Tribunal and not a Court under Sec. 61 of the Stamps Act which reads as under :