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SCA/12028/2009 1/ 3 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL
CIVIL APPLICATION No. 12028 of 2009
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VIKUNJBEN
JITENDRASINH & 1 - Petitioner(s)
Versus
STATE
OF GUJARAT & 4 - Respondent(s)
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Appearance :
MR
VC VAGHELA for Petitioner(s) : 1 - 2.
MR CB UPADHYAYA AGP for
Respondent(s) : 1,
NOTICE SERVED BY DS for Respondent(s) : 2 -
5.
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CORAM
:
HONOURABLE
MR.JUSTICE KS JHAVERI
Date : 16/02/2010
ORAL
ORDER
1. By
way of this petition, the petitioners have prayed to quash and set
aside the impugned Notice dated 07.09.2009 passed by respondent no.
3, whereby respondent no. 3 has issued recovery notice of the deficit
stamp duty against respondent no. 5 and the order dated 28.02.2005
passed by respondent no. 3, whereby respondent no. 5 to pay the
deficit stamp duty of Rs.32,250 along with penal interest.
2. The
short facts of the case are that the petitioners are the residents of
Village Pahaj, Taluka Bharuch and the owners of land bearing Block
No. 486, situated in the said Village. On 28.09.2001, the petitioners
sold the land bearing Block No. 486 to respondent no. 5 and a
banakhat in respect of the said land was executed between the
petitioners and respondent no. 5. Pursuant thereto, as respondent no.
5 was unable to make payment of a the part of the amount as agreed in
the banakhat , the sale transaction of the said land became void
and the said land now stands in the name of the petitioners. However,
respondent no. 3 vide order dated 28.02.2005, directed respondent no.
5 to pay the deficit stamp duty of Rs.32,350/- along with penal
amount, for the land bearing Block No. 486.
2.1. On
18.01.2006, respondent no. 2 issued notice to respondent no. 5 to pay
the deficit stamp duty of Rs.32,350/- along with penal amount on or
before 24.01.2006, for the land in question. Pursuant thereto,
respondent no. 5 on 29.05.2006 filed an affidavit to the effect that
the banakhat which was executed on 28.09.2001 in respect of
the land bearing Block No. 486 of Village Pahaj, has been rendered
void and therefore, the amount stated in the Notice dated 18.01.2006
is not required to be paid. Thereafter, again on 07.09.2009,
respondents nos. 3 and 4 issued notice to respondent no. 5 for
recovery of deficit amount of stamp duty of Rs.32,350/- for the land
bearing Block No. 486. Hence, this petition.
3. Heard
learned counsel for the respective parties and perused the documents
on record. From the record it appears that no adverse order is passed
against the petitioner. Apart from that the impugned order is passed
in the year 2005 and the same has not been challenged by the
petitioners till today and, therefore, the same has attained
finality. Thus, the petition is devoid of any merits and deserves to
be dismissed.
4. In
the result, the petition is dismissed. It is, however, observed that
if the petitioners are the real owners of the land in question, then
they shall be at liberty to object the auction of said land under the
revenue proceedings.
[K.S.
JHAVERI, J.]
/phalguni/
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