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1 - 10 of 16 (0.28 seconds)Section 32A in The Bombay Stamp Act, 1958 [Entire Act]
The Bombay Stamp Act, 1958
Section 39 in The Bombay Stamp Act, 1958 [Entire Act]
Section 40 in The Bombay Stamp Act, 1958 [Entire Act]
Section 18 in The Land Acquisition Act, 1894 [Entire Act]
Section 15 in Uttar Pradesh Motor Vehicles Taxation Act, 1997 [Entire Act]
Sanjaybhai Jaikishanbhai Patel vs Chief Controlling Revenue Authority & on 13 June, 2017
10. A careful examination of the above provisions of Section 53 of the
Stamp Act, it is clear that the respondent-competent authority has to
exercise the discretion to condone the delay of further 90 days beyond a
period of 90 days. Therefore, the question arises from which date the
period of limitation is required to be considered. This Court in case of
Sanjaybhai Jaikishanbhai Patel (supra) after considering the above
provisions under Section 53 of the Stamp Act, has held as under:-
The Collector Of Central Excise, Madras vs M/S. M.M. Rubber & Co. Tamil Nadu on 4 September, 1991
"8.It can thus be noticed that there is a bar against entertaining the
appeal if filed beyond the period of 90 days from the date of the order of
the Collector. The expression "date of the order of the Collector" would
give an impression as if the period of limitation would commence from
the moment the order is signed by him. However, if the decision in
Collector of Central Excise, Madras v. M. M. Rubber and Co., (supra)
is taken into consideration, it seems that the Supreme Court was
confronted with the almost similar factual situation and it was held in
paragraph No.9, 10 and 13 thus:
The Secretary Of State For India In ... vs Gopisetti Narayanaswami Naidu Garu, ... on 29 April, 1910
In The Secretary of State for
India in Council v. Gopisetti Narayanaswami Naidu Guru, ILR 34
Madras 151, construing a similar provision in the Survey and
Boundary Act, 1897 the same High Court held that a decision
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NEUTRAL CITATION
C/SCA/9079/2024 ORDER DATED: 13/01/2025
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cannot properly be said to be passed until it is in some way
pronounced or published under such circumstances the parties
affected by it have a reasonable opportunity of knowing what it
contains. "Till then though it may be written out, signed and dated,
it is nothing but a decision which the officer intends to pass. It is
not passed so long it is open to him to tear off what he has written
and write something else."