to filing of Appeal or Revision. The Trial Court, in passing the impugned order, seems to be under a misconception that it is vested with the power to adjudicate upon the stamp duty payable in respect of a document which is brought before it. This is not the same as the procedure of valuation of the Suit, wherein, obviously the power is to be exercised by the Trial Court under Section 8 of the Suit Valuation Act. However, insofar as the documents which have been impounded and which are referred to the Collector, it is the Collector who is the sole repository of the powers under the said Act, who has to adjudicate upon the document and thereafter it is open for the party to take recourse to the remedies available under the said Act. However, such a course of action was not followed by the Plaintiffs, who, being aggrieved by the adjudication by the Collector of Stamps, filed application Exhibit42 making a grievance about the said adjudication and requesting the Court to adjudicate upon the same. The Trial Court, thereafter, remitted the aspect of the deficient stamp duty payable to the Superintendent of the Court, who adjudicated upon the stamp duty payable, which is, according to him, was to the tune of Rs.3,91,800/. In my view, having regard to the provisions of the said Act, the entire exercise carried out by the Trial Court is without jurisdiction. As indicated above, if the Plaintiffs had any grievance about the adjudication made by the Collector, it was for them to take recourse to
