WPMS NO. 522 OF 2002 Hon’ble P.C. Verma, J. The petitioner challenges the impugned order dated 06.7.2002 passed by the Commissioner, Kumaon Division, Nainital relegating the revision under the Stamps Act to be decided by the Collector. There is no such power with the Commissioner under the Stamps Act to relegate the revision to be decided by the Collector. The order passed by the Commissioner, Kumaon Division, Nainital is manifestly illegal. Therefore, the impugned order dated 06.7.2002 is set aside. The Commissioner, Kumaon Division, Nainital is directed to decide the revision himself within a period of fifteen days from the date of production of certified copy of this order. Till then no recovery shall be made from the petitioner. With this observation, the petition is disposed of finally. (P.C. Verma, J.) 17.7.2002 P.Singh