SARAT CH SAHOO Vs. STATE OF ORISSA

JUDGEMENT

(1.) The writ petitioner has challenged the decision dated 29-12-1992 made by the Board of Revenue, Orissa, Cuttack in Stamp Revision Case No. 1 of 1989 in the matter of a petition under Sections 56 and 57 of the Indian Stamp Act. Alternatively he has prayed to treat the writ petition as one to determine the proper stamp duty payable on the deed of dissolution of partnership pending registration before opposite party No. 4, Sub-Registrar, Berhampur and necessary direction for registration.

(2.) Briefly speaking, the dispute had arisen while partners of M/s. Ganapati Sahu and Sons, a partnership firm, had decided to dissolve the partnership. The petitioner was a partner of the said firm. Accordingly a deed of dissolution of partnership was made and the same was executed. The said deed was presented for registration under the Indian Registration Act before the Registering Officer, opposite party No. 4. The registering authority finding the document not duly stamped, referred the document to the Collector, opposite party No. 2, for proper adjudication as to leviability of proper stamp duty. The Collector in exercise of his power under Section 40 (1) of the Stamp Act directed to realise the deficit stamp duty of Rs. 15,302.75 along with a penalty of Rs. 2/- by his letter dated 3-4-1984.

(3.) The petitioner moved the Court of the District Judge, Ganjam in appeal. However, finding the forum erroneous, he withdrew the appeal and moved the Member, Board of Revenue the Chief Controlling Revenue Authority. The said authority disposed of the Revision petition of the petitioner by upholding the order of the Collector instead of referring the same to the High Court for proper consideration and disposal on merit. The petitioner challenges the said order as bad in law and liable to be quashed.