The petitioner filed revision against the order of the Collector, Aligarh under Section 56 (1) of the Indian Stamp Act (hereinafter referred to as the "Act") before the Commissioner, Aligarh Region, Aligarh, admittedly after the expiry of 60 days. The Commissioner, Aligarh Region, Aligarh vide impugned order held that under Section 56 of the Act, appeal lies and limitation for filing the appeal is 60 days. Since the revision was filed beyond 60 days, the same has been rejected as barred by limitation.
Learned counsel for the petitioner submitted that against the order of the Collector, Aligarh, the revision lies under Section 56 (1) of the Act for which the limitation is three years. In support of the contention, he relied upon the decision of this Court in the case of Smt. Kamla Devi Khetan Vs. Commissioner, Gorakhpur and another, reported in 2003 (1) CRC-227.
The matter requires consideration.
Learned Standing Counsel prays for and is granted two weeks time to file counter affidavit. Rejoinder affidavit may be filed within two weeks thereafter.
List in third week of January, 2011.
Till the next date of listing, the realization of the demand shall remain stayed provided the petitioner deposits 50% of the demand towards stamp duty only. Any amount already deposited shall be given adjustment.
Order Date :- 14.12.2010 OP