(1.) All these writ petitions involve identical questions of law and fact therefore I propose to decide them by a common order.
(2.) Precise controversy that has to be resolved, relates to the applicability of proviso appended to Rule 73(i) of Rajasthan Stamp Rules 1955 (in short 1955 Rules), which came into existence vide notification dated Feb. 26, 1997.
(3.) Rule 73(i) of 1955 Rules provides thus- 73. Revision by the Chief Controlling Revenue Authority - (i) Any person aggrieved by an order made by the Collector under Chapters IV and V and under clause (a) of the First proviso to S. 26 and under S. 31 of the Act, may within 90 days from the date of order, apply to the Chief Controlling Revenue Authority for revision of such order; Provided that no revision application shall be entertained under S. 56 of the Act or under this rule unless it is accompanied by satisfactory proof of the payment of fifty per cent of the recoverable amount."