https://www.taxtmi.com/caselaws?id=172477 A statutory pre-deposit condition attached to revisional jurisdiction is generally valid because the right of revision is creature of statute and may be regulated by legislative conditions; the challenge under Article 14 was rejected. However, the availability of a revision remedy does not automatically bar a writ petition under Article 226 where the stamp duty demand is alleged to be exorbitant, arbitrary, or based on extraneous considerations, because the High Court may still examine whether the remedy is effective in practice and whether the grievance has merit. The writ petition was therefore maintainable for reconsideration on the demand's validity. en-us Tue, 27 Sep 2011 00:00:00 +0530 Tue, 27 Oct 2015 19:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172477 A statutory pre-deposit condition attached to revisional jurisdiction is generally valid because the right of revision is creature of statute and may be regulated by legislative conditions; the challenge under Article 14 was rejected. However, the availability of a revision remedy does not automatically bar a writ petition under Article 226 where the stamp duty demand is alleged to be exorbitant, arbitrary, or based on extraneous considerations, because the High Court may still examine whether the remedy is effective in practice and whether the grievance has merit. The writ petition was therefore maintainable for reconsideration on the demand's validity. Case-Laws Indian Laws Tue, 27 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172477