RANIDAN Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS revision has been filed under sec. 56 of the Indian Stamp Act against an order of the Collector, Jodhpur dated 23rd September, 1959, whereby the applicant was required to pay a deficit of Rs. 15/- and a penalty of Rs. 150/-

(2.) WE have heard the learned counsel for the parties and have examined the record as well. The learned Collector has not referred to any provision of law under which the action taken by him would fall. The facts of the case as stated by the learned Collector himself are that the Inspector of Registration and Stamps during the course of the inspection of the office of the Sub-Registrar pointed out that the sale deed executed by one Lakhmichand for a consideration of Rs. 2,000/- in favour of the applicant Ranidan was deficient in stamp duty by Rs. 15/ -. The Sub-Registrar thereupon submitted the papers to the Collector, who sent for the applicant vendee - the word grantee has obviously been used wrongly instead of vendee - and ordered him to pay a penalty of Rs. 150/- and a deficit of Rs. 15/ -. Hence this revision.