Manoj Kumar Gupta, J.;—

Heard counsel for the petitioners and learned standing counsel for the respondents.

Counsel for the petitioners contends that challenging the order passed under section 47-A of the Indian Stamps Act, 1899, they have preferred an appeal before the Chief Controlling Revenue Authority, U.P., i.e. Board of Revenue at Allahabad. He submits that his appeal is not being entertained in view of notification dated 8-12-2008 whereby Divisional Commissioner has been delegated the powers of Chief Controlling Revenue Authority in the matter upto Rs. 10 lacs. He has placed reliance on the judgement of Lucknow Bench of this Court dated 17-12-2009 in Writ petition No. 6600 (MS) of 2009 Neetu Agarwal and another vs. Commissioner, Devi Patan Mandal, Gonda and others, in which notification in question delegating powers to Commissioner was subject matter of consideration. Therein, this court has held that as per definition of Chief Controlling Revenue Authority, in States where Board of Revenue are in existence, power can only be exercised by the said Authority and cannot be delegated to the Commissioner.

Counsel for petitioners has also drawn attention of the Court to the order pa

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