Reference, Revision and Appeal

In one line

A party unhappy with the Collector may appeal to the Chief Controlling Revenue Authority; that Authority may reopen an under-charged instrument for six years; and a question of law goes to the High Court by way of a stated case.

In exam wording: section 53 subjects the Collector's powers to the control of the Chief Controlling Revenue Authority and gives an appeal to that Authority; section 53A gives the Authority power to revise a Collector's certificate within six years; and sections 54 to 58 provide the reference to the High Court by way of a case stated.

Section 53: control and appeal

Sub-section (1): control. The powers exercisable by a Collector under Chapters III, IV and V, and under clause (a) of the second proviso to section 27, are in all cases subject to the control of the Chief Controlling Revenue Authority.

The proviso takes out of that control any order of the Collector of the District determining the true market value of the property which is the subject matter of an instrument referred under section 32A(1). That is because section 32A has its own appeal, under section 32B, and the two routes are kept apart.

Sub-section (1A): the appeal. Any person aggrieved by an order of the Collector under Chapters III, IV and V and under clause (a) of the second proviso to section 27 may, within sixty days from the date of receipt of the order, by application in writing accompanied by a fee of three hundred rupees, appeal to the Chief Controlling Revenue Authority, who shall, after giving the parties a reasonable opportunity of being heard, pass such order as he thinks just and proper, and the order so passed shall be final.

Four things to remember: sixty days, in writing, a fee of three hundred rupees, and the Authority's order is final, subject only to the reference on a question of law under section 54.

Sub-section (2) allows the Authority to refer a case to the High Court, which links this section to section 54.

Section 53A: revision within six years

Notwithstanding section 32(3), section 39(2) and section 41(2), where through mistake or otherwise an instrument has been charged with less duty than leviable, or held not chargeable with duty, by the Collector, the Chief Controlling Revenue Authority may, within six years from the date of the Collector's certificate under section 32, 39 or 41, require the party to produce the instrument and, after a reasonable opportunity of being heard, examine whether duty is chargeable or has been under-levied, and order recovery of the deficit duty. An endorsement is then made on the instrument after payment.