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2017 DIGILAW 2401 (ALL)

ALOK KUMAR v. CHIEF CONTROLLING REVENUE AUTHORITY

2017-10-24

PANKAJ NAQVI

body2017
JUDGMENT Hon’ble Pankaj Naqvi, J.—Heard Sri H.O.K Srivastava, learned counsel for the petitioners, Sri Sanjay Goswami, learned Additional C.S.C assisted by Sri S.K. Upadhyay, the learned standing Counsel. 2. This writ petition is directed against the order dated 23.9.2009, passed by respondent No. 1/the Commissioner, Vindhyachal Region, Mirzapur and the order dated 30.9.2002, passed by the Collector, Sant Ravidas Nagar in proceedings under Section 47-A of the Stamp Act, levying deficiency of Rs. 5,34,240/- alongwith interest and penalty of the like amount. 3. It is submitted by learned counsel for the petitioners that the date on which the learned Additional Commissioner decided the stamp appeal of the petitioner, i.e. on 23.9.2009, he had no jurisdiction to decide the appeal, the order is liable to be set aside/quashed. 4. Section 56(1) of the Indian Stamp Act (short “the Act”) as originally enacted, provided that the powers exercisable by a Collector under Chapters IV & V and under Clause (a) of the 1st proviso to Section 26, shall in all cases be subject to the control of the C.C.R.A. In effect this provision conferred powers of general superintendence upon the C.C.R.A, in respect of the powers exercisable by the Collector under specified provisions. 5. vide U.P Act No. 30 of 2001 w.e.f 20.5.2002, Clause (1A) was inserted to Section 56 of the Act which reads as under : 1-A. Notwithstanding anything contained in any other provisions of this Act, any person including the Government aggrieved by an order of the Collector under Chapter IV, Chapter V or under Clause (a) of the first proviso to Section 26 may, within sixty days from the date of receipt of such order, prefer an appeal against such order to the Chief Controlling Revenue Authority, who shall, after giving the parties a reasonable opportunity of being heard consider the case and pass such order thereon as he thinks just and proper and the order so passed shall be final. 6. A perusal of Sub-section (1A) to Section 56, manifest that a right of appeal was conferred w.e.f. 20.5.2002, upon any person including the Government, aggrieved by order of the Collector under Chapter IV & V or Clause (a) of the first proviso to Section 26 before the CCRA, in addition to the power of general superintendence under sub-section (1) to Section 56. 7. 7. Section 76-A of the Act relates to delegation of certain powers which provides that the State Government may by notification in the official gazette, delegate as under: (a) all or any of the powers conferred on it by Sections 2(9), 33(3), 70(1), 74 and 78 to the Chief Controlling Revenue Authority; (b) all or any of the powers conferred on the Chief Controlling Revenue Authority by Sections 45(1)(2), 56(1) and 70(2) to such subordinate revenue authority as may be specified in the notification. 8. A perusal of the aforesaid provision indicates that under Clause (a), the State Government is empowered by a notification in the official gazette to delegate all or any of the powers conferred to it by Sections 2(9), 33(3), 70(1), 74 and 78 to the CCRA. Similarly under Clause (b) powers of the CCRA under Section 45(1)(2), 56-1 and 70(2) are delegaable to such subordinate revenue authorities, as may be specified in the notification. Notwithstanding the insertion of Sub-section (1-A) to Section 56 w.e.f. 20.5.2002, whereby appellate power was conferred on the C.C.R.A, no corresponding delegation was made under Section 76-A (b) to delegate further the said power to subordinate revenue authorities, as the Act then stood. 9. To remove this anomaly, the State Government vide U.P Act No. 1/2016 amended Section 76-A in the Principal Act by inserting “56(1)(1-A)” in Clause (b). The relevant amendment reads as under: 2. Amendment of Section 76-A to Act No. II of 1899.—I Section 76-A of the Indian Stamp Act, 1899, as amended in its application to Uttar Pradesh, in clause (b) for the figures “56(1)” the figures and letter “56(1)(1-A)” shall be substituted. 10. A perusal of the aforesaid amendment now manifests that the appellate jurisdiction of the CCRA can also be delegated to such subordinate authorities as may be specified in the notification by the State Government. The State Government issued a notification dated 16.9.2016, whereby CCRA/ Judicial Member, Board of Revenue was empowered to entertain and decide the appeal, involving stamp duty of Rs. 25 lacs or above and in other cases to the Deputy Commissioner (Stamp) of the Division/Circle as the competent authority. The State Government issued a notification dated 16.9.2016, whereby CCRA/ Judicial Member, Board of Revenue was empowered to entertain and decide the appeal, involving stamp duty of Rs. 25 lacs or above and in other cases to the Deputy Commissioner (Stamp) of the Division/Circle as the competent authority. The notification dated 16.9.2016 now stands superseded by notification dated 24.5.2017, relevant extract of which is quoted hereunder: SCHEDULE Coloumn-1 Column-2 Member/Member Judicial, Board of Revenue Exceeding Rupees twenty five lakh Divisional Commissioner U.P. to Rupees twenty five lakh Additional Divisional Commissioner/Deputy Commissioner Stamp of Division/circle concerned. U.P. to Rupees ten lakh Additional Divisional Commissioner/Deputy Commissioner Stamp of Division/circle concerned. U.P. to Rupees ten lakh 11. Admittedly, the date on which the appeal was decided, i.e. on 23.9.2009 by the Commissioner, Vindhyachal Division, Mirzapur, he had no jurisdiction to decide the appeal. 12. Sri Goswami, the learned Additional C.S.C submits that as of now considering the valuation of stamp deficiency, involved in the instrument, the appellate jurisdiction vide notification dated 24.5.2017, stands conferred upon the Deputy Commissioner (Stamps) of the Division concerned, who may be directed to decide the appeal afresh. 13. In view of above discussion, the order dated 23.9.2009 is liable to be set aside/quashed and the matter remanded to the CCRA/Deputy Commissioner (Stamp) to decide the appeal afresh. 14. The writ petition is allowed. The order dated 23.9.2009 is set aside/quashed. The matter is remanded to the CCRA with a direction to decide the appeal afresh, in accordance with law. 15. Petitioner appear before the authority concerned on 27.11.2017 alongwith a certified copy of the order.