Stamp Act, 1959. Further it is submitted by the petitioners' counsel that this Court may direct that Ext.P-9, though styled as a petition, may be treated as a statutory appeal as conceived under Sec. 45A(4) of the Stamp Act and further that the 2nd respondent Collector may be directed to forward and transmit Ext.P-9 appeal to the 3rd respondent Revenue Divisional Officer, who is also having concurrent powers in that regard so as to facilitate joint consideration and hearing of Ext.P-9 appeal under Sec. 45A(4) and Ext.P-3 appeal under Sec. 28A(4) of the Stamp Act, by the same authority (viz. R-3 R.D.O). The said submission made on behalf of the petitioners appears to be fair and reasonable as it is only conducive to the interests of justice that both the matters are considered and decided by the same authority concerned, instead of pursuing those matters before different authorities. Accordingly, it is ordered that Ext.P-9 petition will be treated as an appeal under Sec. 45A(4) and the 2nd respondent District Collector will forward Ext.P-9 appeal to the 3rd respondent Revenue Divisional Officer, who is already said to be in the seizin of Ext.P-3 fair value appeal and process in this regard for transmission of Ext.P-9 appeal will be completed within 10 days from the date of production of a certified copy of this judgment. Thereafter, the 3rd respondent Revenue Divisional Officer will afford reasonable
