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SCA/11297/2010 3/ 3 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL
CIVIL APPLICATION No. 11297 of 2010
=========================================================
FIROZ
SADRUDDIN BUDHWANI - Petitioner(s)
Versus
STATE
OF GUJARAT & 3 - Respondent(s)
=========================================================
Appearance
:
MR
AMIT V THAKKAR for
Petitioner(s) : 1,
MR AMIT PATEL, AGP for Respondent(s) : 1 -
4.
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE H.K.RATHOD
Date
: 27/09/2010
ORAL
ORDER
Heard
learned advocate Mr.Amit V. Thakkar appearing on behalf of
petitioner. Today, copy of petition with all the annexures is
supplied to learned AGP Mr.Amit Patel, therefore, learned AGP
Mr.Amit Patel is appearing on behalf of State authority.
Looking
to record, which has been produced by petitioner, respondent No.3 –
Deputy Collector, Stamp Duty Valuation, Rajkot(City) has passed an
order on 25.06.2003, before that, one notice was served on
08.11.2001 to petitioner. Thereafter, amount was deposited on
23.07.2003 to prefer an appeal, which was preferred by petitioner on
26.08.2003. However, fact requires to be verified is that whether
appeal is filed within a period of 60 days or not. Answer was given
by respondent No.3 – Deputy Collector, Stamp Duty Valuation, Rajkot
on 20.02.2010 (Page-11), where appeal preferred by petitioner was
considered to be beyond a period of limitation and same is
dismissed.
Learned
AGP Mr.Amit Patel raised contention before this Court on the basis
of documents produced by petitioner (Page-29) that appeal though
preferred in July-2003, it has been received on 26.08.2003.
Therefore,
it is directed to respondent No.3 – Deputy Collector, Stamp
Duty Valuation, Rajkot(City), Vibhag-I, Rajkot to examine original
order dated 25.06.2003 and against that order on which date
petitioner has preferred appeal and on which date it was received by
department. Thereafter, to pass appropriate reasoned order, withing
a period of 2(Two) months from the date of receiving a copy of this
order and to communicate decision to petitioner after considering
original record of subject matter in question.
Let,
Deputy Collector, Stamp Duty Valuation, Rajkot independently examine
original record to find out whether appeal was preferred in time as
prescribed under Section 32(B) of Bombay Stamp Act, 1958 or not,
without being influenced by order passed by this Court.
In
view of aforesaid observations and directions, present petition is
disposed of, without expressing any opinion on merits.
[H.K.RATHOD,
J.]
..mitesh..
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