(1.) THE State has challenged order dated 14-2-2003 (Annexure P/1) passed by the Board of Revenue, M. P. Gwalior in revision Case No. 1338/five/2000 by which the Board of Revenue set side the order passed by the Collector of Stamps, Jabalpur in Case No. 196/b-105/95-96 dated 29-4-2000.
(2.) THE facts of the case are that:-
(3.) THIS order has been challenged by the petitioners on the following grounds :-