(1) (2) RAYMOND UMITED (FORMERLY HAVING CEMENT DIVISION AT GOPAL NAGAR, AKALTARA, TEHSIL JANJGIR NOW AT NEW HIND HOUSE, N.M. MARG, BALLARD ESTATE, MUMBAI -400001. THE STATE OF CHHATl'lSGARH THROUGH THE SUB-REGIST'RAR, JANJGIR-CHAMPA, TEHSIL AND DISTRICT JANJGIR CHAMPA (C.G.). COLLECTOR OF STAMPS, JANJGIR CHAMPA, DISTRICT JANJGIR - CHAMPA (C.G.). INDIA. (SB :Hoa'bIe Mr. T.P.Sharma, J.) Present:- Mr. Ravish Chandra Agrawal, Sr. Advocate with Mr. Sanjay S. Agrawal, Advocate & Mr. V.K. Munshi, Advocate for the petitioner. Mr. Sushil Dubey, G.A. forthe State/respondents. (Passed oa 05/08/2011] 1. By fh.is petition under Articles 226/227 of fhe Constitution of India petitioner has challenged the legaUty aiid propriety of the oi-der dated 6/9/2010 passed by Board ofRevenue, Chhattisgarh, Circuit Court, Raipur (C.G.) ia under Section 56 (4) ofthe Indiaa Stamp Act, 1899. 2.' Duruig course ofargument leamed Senior Advocate Mr. Ravish Chandra Agrawal fiaakly adtiutted fhat on ftie basis of notification No. 14-1385-VI-R, dated 7/ 16til Jaauary, 1981, pubUshed ia fbe M.P. Rajpatra dated 16th Jaauary, 1981 State Govemiuent in exercise of the powers conferred by clause (bj of Section 76-A of the Indiaa Stainp Act, 1899 has delegated the power exercisable under sub- Section (1) ofSection 56 and sub-Section (2) ofSection 70 ofthe Indian Stamp Act, 18*?9 to tlie Inspector General of Registration aild tlie Superintendent of Stainps. Therefore fhe Board of Revenue is not Chief Conti-oUing Reveniie Authoritv. -^— 3. In fhe Ught of aforesaid notification, petition is stands clisposed of with the observation that Board of Revenue shall ascertaia its power whether State Govemnient has delegated power ui accordance with the Section 76A of ttie Indian Starup Act, 1899 and to pass the order afresh. No order as to costs. Certified copy as per rules. Sd/- T. P. Sharma Judge