SCA/853520/2008 3/ 3 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 8535 of 2008 For Approval and Signature: HONOURABLE MR.JUSTICE JAYANT PATEL ========================================================= 1 Whether Reporters of Local Papers may be allowed to see the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ? 4 Whether this case involves a substantial question of law as to the interpretation of the constitution of India, 1950 or any order made thereunder ? 5 Whether it is to be circulated to the civil judge ? ========================================================= GOVINDBHAI KESHUBHAI DESAI & 1 - Petitioner(s) Versus STATE OF GUJARAT & 2 - Respondent(s) ========================================================= Appearance : MR AMIT V THAKKAR for Petitioner(s) : 1 - 2. MS BHAVIKA KOTECHA, AGP for Respondent(s) : 1, NOTICE SERVED BY DS for Respondent(s) : 2 - 3. ========================================================= CORAM : HONOURABLE MR.JUSTICE JAYANT PATEL Date : 22/08/2008 ORAL JUDGMENT
Rule.
Ms. Kotecha, learned AGP waives notice of rule.
In
the present petition, the challenge of the petitioners is against
the order passed by the Deputy Collector dated 28.02.2005 for
assessment of deficit Stamp Duty of Rs.6,65,980/- with penalty of
Rs.250/-, total Rs.6,66,230/-.
Mr.
Parikh, learned AGP under the instruction of GP states that the
State Government has taken decision to reconsider all cases, where
the Deputy Collector has exercised the power in mechanical manner,
without considering the facts and circumstances pertaining to all
document presented prior to December 2006. She submitted that the
petitioners may appear before the Deputy Collector within two weeks
from today.
As
the document is presented prior to cutoff date, the present case
would be covered in the general policy and the declaration made on
behalf of the State Government, which has also been recorded in
Special Civil Application No.10177 of 2008, decided on 08.08.2008.
In
view of the above declaration made on behalf of the State
Government, the impugned order passed by the Deputy Collector for
assessment of the stamp duty is quashed and set aside with the
direction that the matter shall stand restored to the Deputy
Collector.
The
petitioners shall appear before the Deputy Collector within two
weeks from today. The Deputy Collector shall decide the matter in
accordance with law after giving opportunity of hearing to the
petitioners and shall pass the order.
It
is hardly required to be clarified that when the order is quashed,
there shall not be any recovery until afresh order is passed by the
Deputy Collector. In the event, if the petitioners are aggrieved by
afresh order, which may be passed by the Deputy Collector, the
petitioners may resort to remedy as may be permissible in law.
The
petition is allowed to the aforesaid extent. Rule made absolute
accordingly. D.S.
(JAYANT PATEL, J.)
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