2012 (6) TMI 90

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....of the Indian Stamp Act, 1899 determining deficiency in stamp duty in respect of the sale deed dated 14.8.2006. Petitioners preferred an appeal under Section 56 of the Act against the said order before the Commissioner of the Division who exercises powers of the Chief Controlling Revenue Authority also. The appeal has been dismissed by the impugned order dated 8.8.2011. 3. Petitioners have invo....

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....rlooked the fact that the order appealed against was the order passed by him as the inferior authority. 8. The right to appeal is not an inherent right but is only a statutory right. It can not be availed of unless it has been provided under the statute. Section 56 of the Act provides for an appeal against the order of the Collector. The object of providing a statutory appeal is to test the cor....

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....error which may be apparent on record while an appeal is re-hearing of the matter by a superior Court/authority to test correctness of the decision of the lower court/authority. Allowing the appeal to be heard by the same officer who had passed the basic order would tantamount to reducing the appellate jurisdiction into that of review. Therefore, also no person should normally hear the appeal agai....

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.... says "Justice should not only be done but should manifestly and undoubtedly be seen to be done" * 15. Thus, it is cardinal that in the matter of dispensation of justice certain rules have to be observed which manifestly ensure that justice has been done and for that purpose it is essential that veracity of the judgment ought not to be allowed to be tested by the same person in appeal rather it....