DINESH KUMAR Vs. VIMAL KUMAR

JUDGEMENT

(1.) By this petition preferred under Article 227 of the Constitution of India, the petitioners have challenged the order dtd. 16/10/2024 (Annexure P/1) passed by the Board of Revenue whereby their revision has been dismissed as not maintainable.

(2.) Against the petitioners an order was passed by the Collector of Stamps, Dhar on 24/12/2016 under Sec. 33 of the Indian Stamps Act, 1899. At the time of passing of the said order the provision for challenging the same was contained in Sec. 56 of the Act and it was provided that the proceeding would be subject to the supervision of the Chief Controlling Revenue Authority. At that time the Board of Revenue had admittedly been designated as the Chief Controlling Revenue Authority. The petitioners hence preferred revision before the Board of Revenue against the said order.

(3.) During pendency of the revision, amendments were made in the Indian Stamp Act which included insertion of Sec. 40 (d) wherein provision of preferring an appeal against order of Collector of Stamps like the one passed in the present case was inserted and the State Government was notified as the appellate authority. An amendment was also made in Sec. 56 (4) of the Act conferring power of revision upon the Chief Controlling Revenue Authority. However, as on day the impugned order was passed the said provisions were not in existence and the only remedy for the petitioners was to prefer a revision before the revisional authority i.e. the Board of Revenue.