SAMDARIYA BUILDERS PVT. LTD. Vs. JABALPUR DEVELOPMENT AUTHORITY

JUDGEMENT

(1.) THE order passed in this petition shall also govern the disposal of connected W.P.No. 9781/2012 [(M/s) Samadariya Builders Pvt. Ltd. Vs. Jabalpur Development Authority and others] since the Board of Revenue has dismissed both the revisions holding that revision application is not maintainable.

(2.) ON bare perusal of the averments made in the petition as well as the documents which are filed, it is gathered that vide Annexure P/3 dated 14-0.5-2012, the Collector of Stamps, District Jabalpur by exercising powers conferred under section 48B of the Indian Stamp Act. 1899 as applicable in the Madhya Pradesh held that documents have been executed on deficit stamp duty. Accordingly, by exercising the powers, an order has been passed against the petitioner directing to deposit a sum of Rs. 25,24,850.00 and penalty of Rs. 1,00,000.00. Against this order, a revision application was submitted before the Board of Revenue which has been dismissed at threshold by holding that same is not maintainable since an appeal would lie.

(3.) THE contention of learned counsel for the petitioners is that the order passed by the Board of Revenue is contrary to law for the simple reason that appeal would lie under section 47A(4) against the order passed by the Collector of Stamps under section 47A(2) or (3). However, on bare perusal of the impugned order. Annexure P/3 dated 14-5-2012 passed by Collector of Stamps, it is luminously clear like a noon day that the powers were exercised by the Collector of Stamps under section 48B of the Act and if that would be the position, according to learned counsel appeal is not provided any where in the Stamp Act.