Judgment :- A.P. Shah, C.J. There is no dispute that the document, which was executed and presented for registration, was properly stamped. Accepting the stamp duty already paid, the competent Au­thority has registered the document and the document was also released. After the docu­ment was released, it was realised that there was some mistake in the description as to the Survey Number. Hence, a decree was obtained from the Sub-Court for rectification and on the basis of the decree, an application was made for rectification. The competent Authority, relying upon Section 47-B of the Indian Stamp Act, demanded a sum of Rs. 4236/- towards difference in stamp duty and penalty of Rs. 14/- as a precondition for rectification. Ag­grieved by the same, the petitioner appealed to the Appellate Authority, which was also re­jected and, therefore, the writ petition was filed, which was allowed by the learned single Judge. 2. Section 47-B of the Indian Stamp Act reads as follows: "Section 47-B. Stamp duty chargeable for instrument of rectification- Where an in­strument purports to rectify any error in the description of property as set out in any pre­vious instrument, falling within the purview of Section 47-A, then, the amount of duty chargeable in such instrument of rectifica­tion shall be the amount chargeable on it un­der Schedule I, less the amount of duty, if any, already paid in respect of such previous instrument." 3. On a plain reading of Section 47-B, it is clearly seen that the provisions of the Section will be attracted only in case of instruments falling within the purview of Section 47-A of the Act. In the present case, no proceedings were initiated under Section 47-A of the Act and thus the question of application of Section 47-B does not arise. In these circumstances, there is no warrant to interfere with the order of the learned single Judge and, hence, the writ appeal is dismissed. Writ appeal dismissed.