SAVITA Vs. BOARD OF REVENUE

JUDGEMENT

(1.) LEARNED counsel for the parties submit that looking to the controversy involved, these cases may be decided finally.

(2.) IN all the aforesaid petitions, a common question of law arises whether second appeal before the Board of Revenue is maintainable, against the order passed by the Collector (Stamp) and in appeal by the Additional Commissioner affirming the aforesaid order.

(3.) LEARNED counsel appearing for State supported the order and contended that all the appeals were filed under the Code which were not maintainable. The petitioners ought to have filed duly constituted appeal under sub-section (5) of section 47 A of the Act, in accordance with Rule 9 (3) of Rules and because of the non-compliance of the aforesaid provisions, the Board of Revenue rightly dismissed the appeal as not maintainable. Contending aforesaid, learned counsel for the State prays that all the petitions may be dismissed.