Gujarat High Court Case Information System Print SCA/3108720/2007 3/ 3 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 31087 of 2007 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 ? ========================================================= CHAUDHARY SURESHKUMAR JOITARAM - Petitioner(s) Versus THE DEPUTY COLLECTOR & 2 - Respondent(s) ========================================================= Appearance : MR SL VAISHYA for Petitioner(s) : 1, MR APURVA DAVE, AGP for Respondent(s) : 1 - 3. ========================================================= CORAM : HONOURABLE MR.JUSTICE JAYANT PATEL Date : 25/08/2008 ORAL JUDGMENT
Rule.
Mr.Dave, learned AGP waives notice of rule.
In
the present petition, the challenge of the petitioner is against the
order passed by the Deputy Collector dated 13.11.2001 for assessment
of deficit Stamp Duty of Rs.8,020/- with penalty of Rs.250/-, total
Rs.8,270/-. Against the said order of the Deputy Collector dated
13.11.2001, appeal was preferred and the same has been rejected on
the ground of delay vide order dated 20.01.2006 (Anexure-C).
Mr.Dave,
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. However, learned Asst.
Government Pleader states that the matter may be remanded to the
Deputy Collector as if the appeal is allowed, and Deputy Collector
shall decide the matter afresh. He only 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 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 as well as the order of Appellate
Authority rejecting the appeal and thereby confirming the order of
the Deputy Collector 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 petitioner is aggrieved by
afresh order, which may be passed by the Deputy Collector, the
petitioner 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.)
*bjoy
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