{"id":188751,"date":"2011-09-09T00:00:00","date_gmt":"2011-09-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/manor-vs-collector-on-9-september-2011"},"modified":"2018-05-18T19:16:36","modified_gmt":"2018-05-18T13:46:36","slug":"manor-vs-collector-on-9-september-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/manor-vs-collector-on-9-september-2011","title":{"rendered":"Manor vs Collector on 9 September, 2011"},"content":{"rendered":"
Gujarat High Court<\/div>\n
Manor vs Collector on 9 September, 2011<\/div>\n
Author: Mr.S.J.Mukhopadhaya, Mr.Justice J.B.Pardiwala,<\/div>\n
  \n Gujarat High Court Case Information System \n    \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nLPA\/478\/2011\t 4\/ 4\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nLETTERS\nPATENT APPEAL No. 478 of 2011\n \n\nIn\n\n\n \n\nMISC.CIVIL\nAPPLICATION - FOR REVIEW No. 123 of 2011\n \n\nIn\nSPECIAL CIVIL APPLICATION No. 10097 of 1998\n \n\nWith\n\n\n \n\nCIVIL\nAPPLICATION No. 3345 of 2011\n \n\nIn\nLETTERS PATENT APPEAL No. 478 of 2011\n \n\n \n=========================================================\n\n \n\nMANOR\nINVESTMENT CO PVT LTD - Appellant(s)\n \n\nVersus\n \n\nCOLLECTOR\nOF KHEDA - Respondent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nYATIN SONI for\nAppellant(s) : 1, \nMR PRANAV DAVE AGP for Respondent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tTHE CHIEF JUSTICE MR. S.J. MUKHOPADHAYA\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE J.B.PARDIWALA\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 09\/09\/2011  \n \nORAL ORDER<\/pre>\n
(Per
\n: HONOURABLE MR.JUSTICE J.B.PARDIWALA)<\/p>\n
\tIn
\nthis appeal, the appellant-original petitioner challenges the
\njudgment and order passed by the learned Single Judge dated
\n16.12.2010 in Special Civil Application No.10097 of 1998 whereby the
\nlearned Single Judge disposed of the petition by issuing directions.
\nThe appellant also seeks to challenge further order dated 7.2.2011
\npassed by the learned Single Judge in Misc. Civil Application
\npreferred by the appellant for review of the order dated 16.12.2010
\nwhereby the learned Single Judge having noticed that there was no
\nerror apparent on the face of the record, rejected the application
\nfor review.\n<\/p>\n
2.\tThe
\nfacts, in brief, can be summarised as under :-\n<\/p>\n
\tThe
\nStamp Duty Authorities assessed the market value of the property at
\nRs.22,47,80,677\/- and demanded differential stamp duty of
\nRs.2,28,57,942\/-. This assessment was subject matter of challenge by
\nthe appellant by filing SCA No.1290 of 1998. SCA No.1290 of 1998 was
\nallowed vide order dated 14.10.1998 and the order was set aside on
\nthe ground that the appellant was not given adequate opportunity
\nbefore the assessment order was passed. The appellant was permitted
\nto invite the attention of the authorities to its resolution dated
\n27.9.1998 consequent to the order of this Court. It appears that once
\nagain the petition was preferred being SCA No.10097 of 1998. This
\npetition was admitted on 26.11.1998 and while admitting the learned
\nSingle Judge passed an order whereby by way of interim order, the
\nrespondents were directed to extend the benefit of the scheme dated
\n29.7.1998 with regard to the document in question on condition that
\nthe appellant deposits Rs.5,20,250\/- as demanded by the respondents,
\nwithout prejudice to the rights and contentions of the petitioner.\n<\/p>\n
3.\tRecord
\nreveals that, as against demand of Rs.2,28,57,942\/-, the authorities
\nwere ready and willing to settle the entire issue on payment of
\nRs.5,20,250\/-. In spite of this, the appellant thought it fit to
\nchallenge the order of the authorities demanding Rs.5,20,250\/-. The
\nlearned Single Judge at the time of final hearing noticed that in
\nspite of interim order passed way back  in 1998, the appellant failed
\nto deposit Rs.5,20,250\/- and did not avail of the opportunity of the
\nAmnesty Scheme, which was in operation only upto November 1998. It is
\nthe case of the appellant  that in 1999 after the scheme got expired,
\nhe did tender a demand draft of requisite amount, but the same was
\nnot accepted by the authorities. However, it is undisputed that this
\nfact was never brought to the notice of the learned Single Judge even
\nat the time when the authorities are alleged to have refused to
\naccept the draft. It is also not in dispute that the demand draft of
\nRs.5,20,250\/- was intended to be deposited after the Amnesty Scheme
\ncame to an end on 26.11.1998. The learned Single Judge, having
\nnoticed all these relevant aspects, refused to grant any relief,
\nwhich to our mind was justified, and  ultimately disposed of the
\npetition by issuing directions directing the respondent to reassess
\nvaluation of the property in question as on the date of sale
\ntransaction after putting the petitioner to notice and pass
\nappropriate order for demand  of differential stamp duty.\n<\/p>\n
4.\tIt
\nappears that not satisfied with this order, the appellant preferred
\nMisc. Civil Application for review No.123 of 2011 and practically
\nreiterated the same contentions. The learned Single Judge rightly
\nrejected the review application in absence of any error apparent on
\nthe face of the record.\n<\/p>\n
5.\tWe
\nare of the view that the learned Single Judge has not committed any
\nerror much less an error of law in rejecting  the review application.
\nWe do not find any merit in this appeal and the same is hereby
\ndismissed with costs of Rs.20,000\/- (Rupees twenty thousand) to be
\npaid in favour of Gujarat State Legal Service Authority, within a
\nperiod of 15 days from today. The civil application also stands
\ndismissed.\n<\/p>\n
6.\tA
\ncopy of this order be forwarded to the Member Secretary, Gujarat
\nState Legal Services Authority for its onward compliance.\n<\/p>\n
\t\t\t\t\t\t(S.J.\n<\/p>\n
MUKHOPADHAYA, CJ.)<\/p>\n
\t\t\t\t\t\t(J.B.\n<\/p>\n
PARDIWALA, J.)\t\t<\/p>\n
zgs\/-\n<\/p>\n
\t\t   \u00a0\u00a0\u00a0<\/p>\n
\t\t   Top<\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"
Gujarat High Court Manor vs Collector on 9 September, 2011 Author: Mr.S.J.Mukhopadhaya, Mr.Justice J.B.Pardiwala, Gujarat High Court Case Information System Print LPA\/478\/2011 4\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD LETTERS PATENT APPEAL No. 478 of 2011 In MISC.CIVIL APPLICATION – FOR REVIEW No. 123 of 2011 In SPECIAL CIVIL APPLICATION No. […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-188751","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"\nManor vs Collector on 9 September, 2011 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/manor-vs-collector-on-9-september-2011\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Manor vs Collector on 9 September, 2011 - 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