JUDGMENT Against an order passed by the Collector, the remedy of an appeal and a revision is available under Section 56 of the Indian Stamp Act, 1899. In these circumstances, the learned Single Judge was not in error in relegating the appellant to the alternative remedy. 2. With the assistance of the learned counsel, we have perused the impugned order of the Collector as well as the counter affidavit which was filed by the State. The issue which is raised would require the adjudication of fact and law. Hence, it is appropriate and proper to relegate the appellant to the alternative remedy. 3. The special appeal is, accordingly, dismissed. There shall be no order as to costs.