O.P. Garg, J. - (1.) The crucial question which arises for determination in the present writ petition is whether a revision application at the instance of State of U. P. against an order passed by the Collector of the district under the provisions of Chapter IV of the Indian Stamps Act (Act No. 2 of 1899) (hereinafter referred to as 'the Act') is maintainable before the Chief Controlling Revenue Authority exercising the powers under Section 56 (1) of the Act. This moot point has cropped up in the following circumstances.
(2.) The petitioner M/s. J.H.V. Sugar Corporation Ltd. having its registered office at Calcutta purchased a sugar mill from M/s. Oswal Foods Ltd. Sugar Division, Jamui Kalan through its director-Mukesh Jain. The sale deed was executed in favour of the petitioner on 24.3.1999. This sale deed covered the open land admeasuring 12617.12 Sq. metres of village Jamui Kalan and 16303.0204 sq. metres of residential and constructed portion of village Gadaura. The valuation for the purposes of payment of stamp duty of the entire property sold in favour of the petitioner was arrived at by the Collector Maharajganj at Rs. 7,71,35,775. Stamp duty of Rs. 61.70.862 was found payable on the deed of transfer. The Collector by order dated 11.9.2000 (Annexure-1 to the writ petition) found that there was deficiency in the payment of the stamp duty to the extent of Rs. 9.03,377 as the petitioner had only paid stamp duty amounting to Rs. 52,67,685. This determination was made by the District Magistrate on a reference dated 1.5.1999 (Annexure S.C.A.-1) having been made by the Sub-Registrar Nichlaul under Section 47A (1) read with Sections 33 and 47A (4) of the Act. Dissatisfied with and aggrieved by the order passed by the Collector, Maharajganj, the State of U. P. has filed a revision application (Revision No. 90 of 2000-2001) before the Chief Controlling Revenue Authority respondent No. 1 under the provisions of Section 56 (1) of the Act. The stand taken by the State is that the valuation of the property purchased by the petitioner for the purpose of payment of stamp duty comes to Rs. 87,19,30,847.50. The petitioner took certain pleas with regard to the summoning or filing of the original sale deeds and also faintly suggested that the revision was not maintainable as the order passed by the Collector was final and pursuant to which the deficiency in the stamp duty has been made good. The Chief Controlling Revenue Authority by order dated 22.12.2000 observed that the various applications had been moved by the petitioner with a view to gain time and consequently fixed 3.1.2001 for hearing of the revision application on merits so that the petitioner may have reasonable opportunity of canvassing its point of view. Without waiting for the final outcome of the revision application, the petitioner has rushed to this Court to invoke its extraordinary Jurisdiction under Article 226 of the Constitution of India taking the plea that the revision application pending before the Chief Controlling Revenue Authority was not legally maintainable and consequently, the entire exercise is futile. A feeble suggestion has also come to be made that the order passed by the Collector, who is one of the functionaries of the State of U. P. could not be challenged by the State itself by filing a revision.
(3.) A short counter-affidavit has been filed on behalf of the State.;