Abhinava Upadhya, J. - (1.) BY means of this writ petition the petitioner has challenged the order of the Additional Collector dated 20.8.2003 purported to have been passed in exercise of power conferred upon it under Section 47 -A(3) of the Stamp Act (in short the Act) and the order passed by the Commissioner in appeal filed against the order of the Collector under Section 47 -A(3) of the Act.
(2.) THE grievance of the petitioner is that in the capacity of Karta of HUF the petitioner has purchased gata nos. 92/1, 95/2 and 96/2 measuring an area of 1.6910 acre from M/s Rd Rose Commercial Private Limited by means of sale deed executed on 5.2.2001. After registration of the sale deed a notice dated 12.7.2001 was served upon the petitioner by the Collector under Section 47 -A(3) of the said Act. The contention of the learned counsel for the petitioner is that the petitioner never received any notice and the Collector proceeded to determine the market value of the property and passed an order dated 17.5.2002 while determining the deficiency of stamp duty to the tune of Rs. 188640/ -.
(3.) AGAINST the aforesaid order the petitioner preferred revision under Section 56of the Stamp Act being Revision No.1 of 2002 and the revisional court vide its order dated 17.4.2002 has remanded the matter back to proceed afresh after affording an opportunity to the petitioner of being heard.;