Chapter VI Reference and Revision

1. (1) Any person aggrieved by an order made by the 1[Inspector General of Stamp or Collector] under Chapter IV and V and under clause (a) of the first provision to section 29 and under section 35 of the Act, may within 90 days from the date of order, apply to the Chief Controlling Revenue Authority for revision of such order: 2"Provided that the Inspector General of Stamp or any other officer authorised specially or generally by the Inspector General of Stamp may, if aggrieved by any order referred to in this subsection, may file revision before Chief Controlling Revenue Authority within 180 days from the date of the communication of the order.". 3Provided further that no revision application shall be entertained unless it is accompanied by a satisfactory proof of the payment of 4[twenty five percent] of the recoverable amount.
2. (2) The Chief Controlling Revenue Authority may suo-motu or on information received from the registering officer or otherwise call for and examine the record of any case decided in proceeding held by the 5[Inspector General of Stamp or] Collector for the purpose of satisfying himself as to the legality or propriety of the order passed and as to the regularity of the proceedings and pass such order with respect thereto as it may think fit. Provided that no such order shall be made except after giving the person affected a reasonable opportunity of being heard in the matter.

1. (1) Subject to the provisions of this Act, the power to have general superintendence and control over Collectors shall vest in the Inspector General of Stamps.
2. (2) The Inspector General of Stamps shall specify the territorial jurisdiction of a Collector for the purpose of this Act, where there are more than one officer functioning as Collector.

The Chief Controlling Revenue Authority may state any case referred to it under section 65, or otherwise coming to its notice and refer such case, with its own opinion thereon, to the 2[High Court] : Provided that no reference shall be made under this section unless it is accompanied by a satisfactory proof of the payment of 3[Twenty five percent] of the recoverable amount.

If the High Court is not satisfied that the statements contained in the case are sufficient to enable it to determine the questions raised thereby, the 5[Court] may refer the case back to the Chief Controlling Revenue Authority by which it was stated to make such additions thereto or alterations therein as the Court may direct in that behalf.

1. (1) The 6[High Court] upon the hearing of any such case shall decide the questions raised thereby, and shall deliver its judgement thereon containing the grounds on which such decision is founded.
2. (2) The 6[High Court] shall send to the Chief Controlling Revenue Authority by which the case was stated, a copy of such judgement under the seal of the 6[High Court] and signature of the Registrar; and the Chief Controlling Revenue Authority shall, on receiving such copy, shall pass such orders as are necessary for disposal of the case conformably to such judgement.

1. (1) If any Court, feels doubt as to the amount of duty to be paid in respect of any instrument under proviso (a) to section 39, the judge may draw up a statement of the case and refer it, with his own opinion thereon, for the decision of the 2[High Court] to which, if he were the Chief Controlling Revenue Authority, he would, under section 67, refer the same.
2. (2) Such 2[High Court] shall deal with the case as if it had been referred under section 67, and send a copy of its judgement under the seal of the 2[High 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.

1. (1) When any Court in the exercise of its civil or revenue jurisdiction or any Criminal Court in any proceeding, under the Code of Criminal Procedure, 1973 (Act No. 2 of 1974), makes any order admitting any instrument in evidence as duly stamped or as not requiring a stamp, or upon payment of duty and a penalty under section 39, the court to which appeals lie from, or references are made by, such first mentioned Court may, of its own motion, or on the application of the Collector, take such order into consideration.
2. (2) If such Court, after such consideration is of opinion that such instrument should not have been admitted in evidence without the payment of duty and penalty under section 39 or without the payment of a higher duty and penalty than those paid, it may record a declaration to that effect, and determine the amount of duty with which such instrument is chargeable, and may require any person in whose possession or power such instrument then is, to produce the same, and may impound the same when produced.
3. (3) When any declaration has been recorded under sub-section (2), the Court recording the same shall send a copy thereof to the Collector, and, where the instrument to which it relates has been impounded or is otherwise in the possession of such court, shall also send him such instrument.
4. (4) The Collector may thereupon, notwithstanding anything contained in the order admitting such instrument in evidence, or in any certificate granted under section 46, or in section 47, prosecute any person for any offence against the Stamp Law which the Collector considers him to have committed in respect of such instrument: Provided that,--
   • (a) no such prosecution shall be instituted where the amount which, according to the determination of such Court, was payable in respect of the instrument under section 39, is paid to the Collector, unless he thinks that the offence was committed with an intention of evading payment of the proper duty;
   • (b) Except for the purposes of such prosecution, no declaration made under this section shall affect the validity of any order admitting any instrument in evidence, or of any certificate granted under section 46.

1. (1) Where any amount of duty or surcharge is recoverable from a person as a result of any, order passed in any proceeding under this Act (including determination, appeal, revision, rectification or otherwise), he shall be liable to pay interest at the rate of twelve percent compounded per annum on the amount of duty or surcharge from the date of execution of such instrument until the date of payment of such amount.
2. (2) Where any amount of penalty is recoverable from a person as a result of any order passed under this Act, he shall be liable to pay interest at the rate of twelve percent compounded per annum on the amount of such penalty from the date of such order until the date of payment of such amount.