(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) 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.
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) 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.
Source footnotes
1. Substituted by the Raj. Finance Act, 2016 (Act No. 5 of 2016) (w.e.f. 09.04.16) For the word "Collector".2. Inserted by the Raj. Finance Act 2016 (Act No. 5 of 2016) (w.e.f. 09.04.16)
3. Substituted by the Raj. Finance Act 2016 (Act No. 5 of 2016) (w.e.f. 09.04.16)
4. Substituted by Act No. 23 of 2012 (w.e.f. 4.6.2012) for-- fifty percent
5. Substituted by the Raj. Finance Act, 2016 (Act No. 5 of 2016) (w.e.f. 09.04.16)
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