Stamp Act, 1899

Stamp Act, 1899 (2 of 1899) Section 47-A(2), 47-A(3) – Order passed by Collector either under Section 47-A(2) or 47-A(3) can be challenged by any person, who is aggrieved, within 30 days from the date of passing of that order by way of an appeal before the Commissioner – Therefore 30 days have to be counted from the date of order and not from the date of endorsement - Moreover, the endorsement is the communication by the Collector to the sub registrar with a direction to recover the amount from the petitioners as per rules.   (2018-2) PUNJAB LAW REPORTER