K RAMESWARA REDDY Vs. CHIEF CONTROLLING REVENUE AUTHORITY AND COMMISSIONER AND INSPECTOR GENERAL OF REGISTRATION AND STAMPS

JUDGEMENT

(1.) THE petitioner assails orders of the 1st and 2nd respondents in Proceeding Nos. CCRAI/16738/2001 dated 20.03.2004 and RCG6/P10/NDK/91 dated 16.10.2000 respectively, as illegal and without jurisdiction.

(2.) THE writ prayer presents for consideration of scope of Sections 41 -A and 47 -A of the Indian Stamps Act,1899 (for short the Act).

(3.) THE circumstances leading to the filing of the writ petition are not in dispute and the short question that arises for consideration is the binding nature of an order passed under Section 47 -A of the Act by the 2nd respondent and whether the order under Section 47 -A can be reviewed by 2nd respondent under Section 41 -A of the Act. The circumstances are as follows: