Chapter VI REFERENCE, REVISION AND APPEAL

1. (1) The powers exercisable by a Collector under [Chapter III], Chapter IV and Chapter V and under clause (a) of [the second proviso] to section 27 shall in all cases by subject to the control of the Chief Controlling Revenue Authority : [Provided that, nothing contained in this sub-section shall apply [in relation to any order of the Collector of the District determining the true market value of the immoveable property which is the subject-matter of the instrument] referred to in sub-section (1) of section 32A]. [(1A) Any person aggrieved by an order of the Collector under Chapter III, Chapter IV, Chapter V and under clause (a) of the second proviso to section 27 may, within sixty days from the date of receipt of such order, by an application in writing, accompanied by a fee of three hundred rupees, file 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.]
2. (2) If any Collector, acting under section 31, section 39 or section 40, feels doubt as to the amount of duty with which any instrument is chargeable, he may draw up a statement of the case, and refer it, with his own opinion thereon, for the decision of the Chief Controlling Revenue Authority.
3. (3) Such authority [after giving the parties a reasonable opportunity of being heard] shall consider the case and send a copy of its decision to the Collector, who shall proceed to assess and charge the duty (if any) in conformity with such decision.

1. (1) Notwithstanding anything contained in sub-section (3) of section 32, sub-section (2) of section 39 and sub-section (2) of section 41, when through mistake or otherwise any instrument is charged with less duty than leviable thereon or is held not chargeable with duty, as the case may be, by the Collector, the Chief Controlling Revenue Authority may, within a period of six years from the date of certificate of the Collector under section 32, 39 or 41, as the case may be, require the concerned party to produce before him the instrument and, after giveing a reasonable opportunity of being heard to the party, examine such instrument whether any duty is chargeable, or any duty is less levied, thereon and order the recovery of the deficit duty, if any, from the concerned party. An endorsement shall thereafter be made on the instrument after payment of such deficit duty.
2. (2) On failure to produce the original instrument by the party, the Chief Controlling Revenue Authority shall proceed under this section on the basis of the true copy or an abstract of the instrument filed with the Collector under section 31 or sub-section (2) of section 37 and such copy or abstract shall be deemed to be the original instrument for the purposes of this section.]

[(1) The Chief Controlling Revenue Authority may state any case--

1. (a) referred to it under sub-section (2) of section 53;
2. (b) on an application made to it by the party interested, within the period which in the opinion of the Authority is reasonable, raising a substantial question of law for referring the same; or
3. (c) otherwise coming to its notice; and refer such case formulating the precise question with its own opinion thereon, to the High Court.]

1. (2) Every such case shall be decided by not less than three Judges of the High Court and in case of difference, the opinion of the majority shall prevail.

If the High Court is not satisfied that the statements contained in the case are sufficient to enable it to determine the questions reaised thereby, the High Court may refer the case back to the Revenue Authority by which it was stated to make for such additions thereto or alterations therein as the High Court may direct in that behalf.

1. (1) The High Court upon the hearing of any such case shall decide the question raised thereby, and shall deliver its judgement thereon containing the grounds on which such decision is founded.
2. (2) The High Court shall sent to the Revenue Authority, by which the case was stated a copy of such judgment under the seal of the Court and the signature of the Registrar; and the Revenue Authority shall, on receiving such copy 2[pass such orders as are necessary for disposal of the case comfortably to such judgment.]

1. (1) If any Court, other than the High Court, feels doubts as to the amounts of duty, to be paid in respect of any instrument under clause (a) of the proviso to section 34, the Judge may draw up a statement of the case and refer it, with his own opinion thereon, for the decision of the High Court.
2. (2) The High Court shall deal with the case as if it had been referred under section 54, and send a copy of its judgement under the seal of the Court and the signature of the Registrar to the Chief Controlling Revenue Authority and another like copy to the Judge making the reference, who shall, on receiving such copy, dispose of the case conformably to such judgement.
3. (3) Reference made under sub-section (1), when made by a Court subordinate to a District Court, shall be made through the District Court, and, when made by any Subordinate Revenue Court, shall be made through the Court immediately superior.

3[(4) Without prejudice to the provisions of section 58, no Court shall take action under this section, (a) where the instrument has already been impounded or a penalty is levied in respect thereof under clause (a) of the proviso to section 34: or

1. (b) in the case to which section 35 applies.]

1. (a) Any person appointed to sell stamps who disobeys any rule made under section 69 and 1[(b) any person not so appointed, who carries on business of dealing in stamps other than adhesive stamps of twenty paise or of lesser value] shall, on conviction, be punished with 2[rigorous imprisonment for a term which shall not be less than one month but which may extend to six months and with fine which may extend to five thousand rupees].

1. (1) Any person who, before date of commencement of the Maharasthra Tax Laws (Levy, Amendment and Validation) Act, 1997 (hereinafter, in this section, referred to as "the said date"), has collected or any time after the said date collects, duty from any person, any sum purporting to be towards the payment of stamp duty, shall within 120 days from the said date or, as the case may be, within 30 days from the date of collection of such amount, remit the same in Government Treasury or General Stamp Office, Mumbai, or any other place as the State Government may, by notification in the Official Gazette, specify in this behalf.
2. (2) Whoever contravenes the provisions of sub-section (1) shall, on conviction, be punished with rigorous imprisonment for a term which shall not be less than one month but which may extend to six months and with a fine which may extend to five thousand rupees.]

1. (1) No prosecution in respect of any offence punishable under this Act or any Act hereby repealed shall be instituted without the sanction of the Collector or such other officer as the State Government generally, or the Collector specially, authorises in that behalf.
2. (2) The Chief Controlling Revenue Authority or any officer generally or specially authorised by it in this behalf, may stay any such prosecution or compound any such offence.
3. (3) The amount of any such composition shall be recoverable in the manner provided by section 46.

(Deleted by Mah. 27 of 1985, section 44).

[66. Every offence under this Act committed in respect of any instrument may be tried in any district or a metropolitan area in which such instrument is executed or found or where such offence is triable under the Code of Criminal Procedure, 1973].