AHSHAN HUSSAIN Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) Appellants impugn order dtd. 12/3/2024 whereby learned Single Judge has dismissed the writ petition filed by the appellants impugning order dtd. 6/2/2020 passed by Board of Revenue.

(2.) Appellants are aggrieved by an order dtd. 20/7/2015 passed by the Collector of Stamps directing the appellants to pay stamp duty of Rs.1,38,18,480.00. Aggrieved by the order, appellant filed an appeal to the Commissioner under Sec. 47(A)(4) of Indian Stamp Act (as amended by the State of M.P.) (for brevity 'Act'). The Commissioner by order dtd. 4/10/2017 dismissed the appeal filed by the appellants.

(3.) We may note that after 4/10/2017 when the appeal was dismissed, further amendment was carried out in the Indian Stamp Act by the State of M.P. and Sec. 47(A)(5) of the Act was repealed and a new provision Sec. 40(1)(e) of the Act was incorporated. Sec. 47(A)(5) of the Act provided for an appeal before the Chief Controlling Revenue-authority and Sec. 40(1)(e) of the Act provided for an appeal before the Chief Controlling Revenue-authority.