Insertion of new section 61A in Bom. LX of 1958

Insertion of new section 61A in Bom. LX of 1958. - After section 61 of the Bombay Stamp Act, 1958 (Bom. LX of 1958), (hereinafter referred to as the "principal Act"), the following new section shall be inserted, namely: - "61A. Revision of Collector’s decision under section 39. -

1. (1) Any person affected by an order of the Collector under section 39 may, within ninety days from the date of such order, apply to the Chief Controlling Revenue Authority for revision of such order: Provided that no application under this sub-section shall be admitted unless it is accompanied by a fee of twenty-five rupees: Provided further that the Chief Controlling Revenue Authority may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period of ninety days, admit it after the expiry of the said period.
2. (2) The Chief Controlling Revenue Authority may, either on its own motion or on an application made under sub-section (1), call for and examine the record of any case in which an order has been made by the Collector under section 39, for the purpose of satisfying itself as to the legality or propriety of such order.
3. (3) The Chief Controlling Revenue Authority, after examining the record, may pass such order as it thinks just and proper: Provided that no order shall be passed under this sub-section which adversely affects any person unless such person has been given a reasonable opportunity of being heard.".