NAVJEEVAN BULDES PVT LTD Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) Since both the writ petitions involve common issues and law point, hence, they are being decided by this common order.

(2.) Brief facts of the case are that the petitioner preferred revision petitions Nos. 456/2004 and 458/2004 before the Board of Revenue against the order dated 17-9-2004 passed under Section 47-B of the Indian Stamp Act by the Addl. Collector, Jaipur whereby the Addl. Collector, Jaipur exercising the power of Collector (Stamp) had levied stamp duty and penalty of Rs. 73,93,520/- on each of the instruments presented by the petitioner-company for registration against sale deed presented for registration.

(3.) The controversy arised when on the prosentation of revision petitions, the Board of Revenue raised the objection that the revision petitions cannot be entertained without deposition of payment of 50% of the recoverable amount in advance in view of provisions of Section 65 of the Act and vide order dated 29-3-2005 rejected the revision petitions, hence both these writ petitions.