THE BOMBAY STAMP ACT, 1958 - Igrmaharashtra.gov.in
THE BOMBAY STAMP ACT, 1958 - Igrmaharashtra.gov.in
THE BOMBAY STAMP ACT, 1958 - Igrmaharashtra.gov.in
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
Under sub-section (2) if the Collector act<strong>in</strong>g under sections 31, 39 and 40 feels a doubtregard<strong>in</strong>g the chargeability of an <strong>in</strong>strument, other than <strong>in</strong>strument referred to <strong>in</strong> subsection(1) of the section 32A, he can refer it to the Chief Controll<strong>in</strong>g Revenue Authoritywith his own op<strong>in</strong>ion endorsed thereon.The Chief Controll<strong>in</strong>g Revenue Authority which is a quasi-judicial tribunal, has to decidethe matter judicially and therefore must give a hear<strong>in</strong>g to the parties before decid<strong>in</strong>g thecase .If the CCRA decides a case without giv<strong>in</strong>g a hear<strong>in</strong>g to the aggrieved party, the HighCourt can call for a reference even if there is no case pend<strong>in</strong>g; [AIR 1966 Mad. 36].1 [53A. Revision of Collector's decision under sections 32, 39 and 41.(1) Notwithstand<strong>in</strong>g anyth<strong>in</strong>g conta<strong>in</strong>ed <strong>in</strong> 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<strong>in</strong>strument is charged with less duty than leviable thereon, or is held not chargeable withduty, as the case may be, by the Collector, the Chief Controll<strong>in</strong>g RevenueAuthority may,with<strong>in</strong> 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<strong>in</strong>strument and, after giv<strong>in</strong>g a reasonable opportunity of be<strong>in</strong>g heard to the party, exam<strong>in</strong>esuch <strong>in</strong>strument whether any duty is chargeable, or any duty is less levied. thereon andorder the recovery of the deficit duty. if any, from the concerned party. An endorsementshall thereafter be made on the <strong>in</strong>strument after payment of such deficit duty.(2) On failure to produce the orig<strong>in</strong>al <strong>in</strong>strument by the party, the Chief Controll<strong>in</strong>gRevenue Authority shall proceed under this section on the basis of the true copy or anabstract of the <strong>in</strong>strument filed with the Collector under section 31 or sub-section (2) ofsection 37 and such copy or abstract shall be deemed. to be the orig<strong>in</strong>al <strong>in</strong>strument for thepurposes of this section.]54. Statement of case by Chief Controll<strong>in</strong>g Revenue Authority to High Court.2 [(1) The Chief Controll<strong>in</strong>g Revenue Authority may state any case -(a) referred to it under sub-section (2) of section 53;(b) on an application made to it by the party <strong>in</strong>terested. with<strong>in</strong> the period, which <strong>in</strong> theop<strong>in</strong>ion of the Authority is reasonable. rais<strong>in</strong>g a substantial question of law for referr<strong>in</strong>gthe same; or(c) otherwise com<strong>in</strong>g to its notice;and refer such case formulat<strong>in</strong>g the precise question with its own op<strong>in</strong>ion thereon, to theHigh Court.](2) Every such case shall be decided by not less than three Judges of the High Court and<strong>in</strong> case of difference, the op<strong>in</strong>ion of the majority shall prevail.___________________________________-1. Section 53A was <strong>in</strong>serted by Mab. 27 of 1985, s. 35, (w.e.f. 10-12-1985).2. Sub-section (1) was substituted for the orig<strong>in</strong>al by Mab. 27 of 1985, s.. 36, (w.e.f.. 10-12-1985).