Chilakuri Gangulappa vs Revenue Divisional Officer, ...

The Supreme Court held that under Section 47A(4) of the Indian Stamp Act, 1899, an appeal against the order of the Revenue Divisional Officer regarding stamp duty is not maintainable unless the appellant has paid the requisite stamp duty amount. The Court affirmed the High Court's decision that the failure to deposit the required amount before filing the appeal rendered it non-maintainable, thus upholding the dismissal of the revision petition. The judgment clarifies the procedural requirements for appeals in stamp duty matters, emphasizing compliance with statutory conditions.