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January 2009

Powers of Revenue authority : Revenue authority cannot decide question relating to genuineness of document : Stamp Act, 1899, S. 38(2).

By Dr. K. Shivaram, Ajay R. Singh, Advocates
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21 Powers of Revenue authority : Revenue authority cannot
decide question relating to genuineness of document : Stamp Act, 1899, S. 38(2).


When a document is sent to Revenue authority or District
Collector, for the purpose of impounding, levying the stamp duty and penalty he
is expected to decide the same in accordance with provisions of the Stamp Act
and cannot travel beyond that by entering into controversy whether document sent
by the Civil Court is genuine or not. It is for the competent Civil Court to
decide the question in relation to genuineness or otherwise of document
concerned. The authority or jurisdiction of Revenue authority/District Collector
would be limited for the purpose of deciding the question of impounding i.e.,
levying the stamp duty and penalty.

[Mohd. Qamruddin & Ors. v. Masula Narsimhulu, AIR 2008 Andhra Pradesh
249]

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