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2000 Supreme(Raj) 895

B.J.SHETHNA, SUNIL KUMAR GARG
Gaurav Gupta – Appellant
Versus
State – Respondent


Advocates Appeared:
J.L. Purohit,G.R. Goyal and H.S. Sandhu , for Petitioners Rajendra Vyas, for Respondents

Honble SHETHNA, J.–All these petitions are disposed of by this common judgment and order as common question of law is involved in all these petitions.

(2). The Rajasthan Finance Act, 2000 (for short ``the Act) received the assent of the Governor on 9.05.2000. Chapter 6 relates to amendments in Rajasthan Stamp Law (Adaptation) Act, 1952.

(3). Section 56(1) of the Stamp Act reads as under:-

``56.(1) The powers exercisable by a Collector under Chapter IV and Chapter V and under clause (a) of the first proviso to section 26 shall in all cases be subject to the control of the Chief Controlling Revenue-authority.

(2) ..................

(3) ................

(4). Under Sec. 18 of the Act, Sec. 56(1) of the Stamp Act was substituted by following:-

``56. Revision by, and statement of case to, Chief Controlling Revenue Authority - (1) Any person aggrieved by an order made by the Collector under chapter IV and V and under clause (a) of the first proviso to Sec. 26 and u/S. 31 of the Act, may within ninety 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 unless it is accompanied by satisf












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