Section 2 in Indian Stamp (Andhra Pradesh Amendment) Act, 1999
2. Amendment of Section 47-A.
- In the Indian Stamp Act, 1899 as in force in the State of Andhra Pradesh, in Section 47-A,-(a)after sub-section (3), the following sub-section shall be inserted, namely:-"(3-A) (i) The Inspector General may suo motu, call for and examine the record of any order passed or proceeding recorded by the Collector under sub-section (3), and if such order or proceeding recorded is found leading to loss of legitimate revenue due to disregard of market value by the Collector, based on mistake, omission, or failure to take any factual evidence effecting the market value of the property, may make such enquiry, or cause such enquiry and inspection of the property to be made and subject to the provisions of this Act, may initiate proceedings to revise, modify or set aside such order or proceeding and may pass such order in reference thereto as he thinks fit:Provided that the powers conferred under this clause shall be invoked within a period of six months from the date of the order or proceeding issued by the Collector under sub-section (3);(ii)the power under clause (i) shall not be exercised by the authority specified therein in respect of any issue or question which is the subject matter of an appeal before, or which was decided on appeal by the appellate authority under sub-section (5);(iii)no order shall be passed under Clause (i) enhancing any duty unless an opportunity has been given to the party to show cause against the proposed revision of market value and deficit stamp duty;(iv)where any action under this sub-section has been deferred on account of any stay order granted by the Court in any case, or by reason of the fact that another proceeding is pending before the Court involving a question of law having a direct bearing on the order or proceeding in question, the period during which the stay order was in force or such proceeding was pending shall be excluded in computing the period of six months specified in the proviso to clause (i) of this section for the purposes of exercising the power under this sub-section";(b)after sub-section (4), the following sub-section shall be inserted namely:-"(4-A) Any person aggrieved by the order of the Inspector-General under subsection (3-A) may appeal to the High Court within a period of two months from the date of receipt of such order".
