1. The precise issue involved in the instant petition is, whether the respondent No.2-Collector (Stamps) could have reviewed and set aside his own order dated 22/9/2014 (Annexure-10) under the guise of exercising the powers of rectification under Section 52 of the Rajasthan Stamp Act, 1998 (hereinafter referred to as 'the said Act'), vide the impugned order dated 19/12/2014?

2. The short facts necessary for the purpose of deciding the present petition are that the petitioner had entered into a lease agreement dated 22/11/2005 with the Government of Rajasthan for development of 100 acres of land adjacent to Mansagar Lake. The said lease deed was registered before the Sub-Registrar, Jaipur VI i.e. the respondent No.3 on 22/3/2006. The respondent No.3 had thereafter computed the stamp duty to be paid by the petitioner, to the extent of Rs.1,43,47,600/-,and registration charges of Rs.25,000/-, which were paid by the petitioner. It appears that the respondent No.3 thereafter served a notice dated 15/4/2010 to the petitioner under Section 54 of the said Act (Annexure-3), to which the petitioner filed objections (Annexure-4). However thereafter the respondent No.2-Collector (Stamps)