ORDER

1. By this petition preferred under Article 227 of the Constitution of India, the petitioners have challenged the order dated 16.10.2024 (Annexure P/1) passed by the Board of Revenue whereby their revision has been dismissed as not maintainable.

2. Against the petitioners an order was passed by the Collector of Stamps, Dhar on 24.12.2016 under Section 33 of the Indian Stamps Act, 1899. At the time of passing of the said order the provision for challenging the same was contained in section 56 of the Act and it was provided that the proceeding would be subject to the supervision of the Chief Controlling Revenue Authority. At that time the Board of Revenue had admittedly been designated as the Chief Controlling Revenue Authority. The petitioners hence preferred revision before the Board of Revenue against the said order.

3. During pendency of the revision, amendments were made in the Indian Stamp Act which included insertion of section 40 (d) wherein provision of preferring an appeal against order of Collector of Stamps like the one passed in the present case was inserted and the State Government was notified as the appellate authority. An amendment was also made in section 56 (4) of the Act conferring power of revision upon the Chief Controlling Revenue Authority. However, as on day the impugned order was passed the said provisions were not in existence and the only remedy for the petitioners was to prefer a revision before the revisional authority i.e. the Board of Revenue.

4. It is well settled that the right of appeal/ revision is conferred upon the parties as existing at least on the date an order is passed which is required to be challenged by them. If they avail the remedy as subsisting as of then any amendment made in the provision during pendency thereof would not have any effect upon the maintainability of the proceedings.

5. Since at the time order was passed by the Collector of Stamps, the remedy of the petitioners was to prefer a revision which they did their right for the same cannot be taken away due to any subsequent amendment in the Indian Stamps Act during its pendency. The revision had rightly been preferred by the petitioners and was very much maintainable and ought to have been decided by the Board of Revenue on merits but it has erred in dismissing the same as not maintainable on the ground of availability of alternate remedy to the petitioners to prefer appeal before the appellate authority.

6. Thus, in view of the aforesaid, the impugned order dated 16.10.2024 passed by the Board of Revenue is hereby set aside and the matter is remanded back to, it decide the revision preferred by the petitioners on merits in accordance with law. The same be done within a period of four months from the date of receipt of certified copy of this order by affording due opportunity of hearing to the contesting parties.

7. The petitioner is accordingly allowed and disposed off.