{"id":198056,"date":"2010-05-11T00:00:00","date_gmt":"2010-05-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/vs-mr-on-11-may-2010"},"modified":"2018-03-08T02:03:43","modified_gmt":"2018-03-07T20:33:43","slug":"vs-mr-on-11-may-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/vs-mr-on-11-may-2010","title":{"rendered":"========================================= vs Mr on 11 May, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">========================================= vs Mr on 11 May, 2010<\/div>\n<div class=\"doc_author\">Author: K.A.Puj,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\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\n\n \n\n\n\t \n\nSCA\/4265\/2010\t 4\/ 7\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nSPECIAL\nCIVIL APPLICATION No. 4265 of 2010\n \n\n \n=========================================\n \n\nVALLABHBHAI\nAMBABHAI SHAVSHANI \n\n \n\nVersus\n \n\nDEPUTY\nCOLLECTOR &amp; 2 \n\n \n\n========================================= \nAppearance\n: \nMR RAJESH K SHAH for Petitioner\n \n\nMR\nASHVIN J POPAT for Petitioner \nNOTICE SERVED for Respondent\nNos.1-2 \nMS MANISHA NARSINGHANI AGP for Respondent\nNo.3 \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\tMR.JUSTICE K.A.PUJ\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 11\/05\/2010 \n\n \n\n \nORAL\nORDER<\/pre>\n<p> [1]\tThe<br \/>\npetitioner has filed this petition under Article 226 of the<br \/>\nConstitution of India praying for quashing and setting aside the<br \/>\ncommunication dated 25th March, 2010. The petitioner has<br \/>\nalso prayed for the direction to the respondent   authority to<br \/>\nreconsider the case of the petitioner and to decide the same on<br \/>\nmerits. The petitioner has also prayed for stay against the<br \/>\nimplementation and execution of the notice dated 26th<br \/>\nFebruary, 2010 issued under Rule 118 of the Bombay Land Revenue<br \/>\nRules.\n<\/p>\n<p>[2]\tThis<br \/>\nCourt has issued notice on 8th April, 2010 with a<br \/>\ndirection to the petitioner to deposit an amount of Rs.2,500\/- before<br \/>\nthis Court on or before the returnable date. The said amount has been<br \/>\ndeposited by the petitioner before the Registry of this Court. The<br \/>\nCourt has also directed the respondents to clarify as to whether the<br \/>\nnotice as well as the impugned order issued by the Deputy Collector<br \/>\nare served on the petitioner, and if they are served, the proof of<br \/>\nservice must be produced on the record of this petition.\n<\/p>\n<p>[3]\tPursuant<br \/>\nto the said notice, an affidavit-in-reply is filed on behalf of the<br \/>\nrespondent along with certain documents and extracts of dispatch<br \/>\nregister are produced on record. The petitioner has also filed<br \/>\nrejoinder affidavit to the said affidavit-in-reply.\n<\/p>\n<p>[4]\tHeard<br \/>\nMr.Rajesh K. Shah, learned advocate appearing on behalf of the<br \/>\npetitioner and Ms.Manisha Narsinghani, learned AGP appearing on<br \/>\nbehalf of the respondent No.3.\n<\/p>\n<p>[5]\tIt is<br \/>\nthe case of the petitioner that the petitioner has purchased the<br \/>\nproperty by registered sale-deed dated 3rd February, 2001.<br \/>\nThe respondent No.1   Deputy Collector and Stamp Duty Assessment<br \/>\n(Market Value) has valued the property in question at Rs.4,15,148\/-<br \/>\nand demanded the deficit stamp duty of Rs.29,520\/- and fine of<br \/>\nRs.250\/-. The notice was initially served on 6th February,<br \/>\n2002 on the petitioner and, thereafter, second notice was issued on<br \/>\n6th June, 2002. The said notice was received by the<br \/>\npetitioner on 18th July, 2002. The final order was passed<br \/>\nby the Deputy Collector on 16th August, 2002. It is the<br \/>\ncase of the petitioner that the final order has not been received by<br \/>\nthe petitioner. The petitioner came to know about the final order<br \/>\nonly when the notice of recovery was issued in 26th<br \/>\nFebruary, 2010. The petitioner, thereafter, approached to the Deputy<br \/>\nCollector by way of filing an application dated 23rd<br \/>\nMarch, 2010 for issuance of challan of 25% of the amount of deficit<br \/>\nstamp duty, for the purpose of filing an appeal before the Chief<br \/>\nControlling Revenue authority. However, the said application was<br \/>\nrejected by communication dated 25th March, 2010 on the<br \/>\nground that the appeal may be  filed beyond the period of limitation<br \/>\nand hence, the challan was not  issued.\n<\/p>\n<p>[6]\tIn<br \/>\nabove circumstances, the present petition is filed by the petitioner<br \/>\nby invoking the writ jurisdiction under Article 226 of the<br \/>\nConstitution of India.\n<\/p>\n<p>[7]\tThe<br \/>\nmain grievance of the petitioner is that as per the mandatory<br \/>\nprovisions of Rule 7(4) of the Bombay Stamp (Determination of Market<br \/>\nValue of Property) Rules, 1984, the notice and \/ or order should be<br \/>\nserved on the petitioner by registered post A.D. Admittedly, the<br \/>\nfinal order was not served on the petitioner by registered post A.D.<br \/>\nand was not received by the petitioner and hence, the order stated to<br \/>\nhave been sent by ordinary post is in violation of the provisions<br \/>\ncontained in Rule 7(4) of the said Rules and hence, it cannot be said<br \/>\nto be a valid service of the order. Since the certified copy of the<br \/>\norder was received by the petitioner only on 23rd March,<br \/>\n2010 and the petitioner has applied for challan, the respondent<br \/>\nauthority should not have rejected the said application on the ground<br \/>\nof limitation.\n<\/p>\n<p>[8]\tMr.Rajesh<br \/>\nK. Shah, learned advocate appearing for the petitioner has,<br \/>\ntherefore, urged before the Court that the respondent   authority<br \/>\nshould be directed to issue challan of the amount of deficit stamp<br \/>\nduty so as to enable the petitioner to prefer an appeal before the<br \/>\nChief Controlling Revenue Authority.\n<\/p>\n<p>[9]\tMs.Manisha<br \/>\nNarsinghani, learned AGP appearing for the respondent No.3, on the<br \/>\nother hand, has submitted that the first notice was served to the<br \/>\npetitioner on 6th February, 2002 calling upon him for<br \/>\nhearing on 23rd February, 2002 and second notice was<br \/>\nissued on 6th June, 2002. The final order was passed on<br \/>\n16th August, 2002. She has further submitted that the<br \/>\nsecond notice was sent by registered post A.D. The petitioner,<br \/>\ntherefore, was aware of the fact that the final order  came to be<br \/>\npassed pursuant to the said second notice. The petitioner has  not<br \/>\ninquired further about the order though it was passed in August, 2002<br \/>\nand entry of service of the order was made in the dispatch register.<br \/>\nShe has further submitted that from the dispatch register, it is<br \/>\nclearly revealed that the order was dispatched on the same address at<br \/>\nwhich the earlier notices were issued and received by the petitioner.<br \/>\nShe has, therefore, submitted that there is proper compliance of rule<br \/>\n7(4) of the said Rules  and the petitioner cannot take the shelter of<br \/>\nthe said Rules simply it was stated that the notice and \/ or order<br \/>\nshall be served by registered post A.D. She has further submitted<br \/>\nthat if the necessary proof regarding the service is produced before<br \/>\nthe Court by way of dispatch register the same shall not be disputed<br \/>\nor challenged before the Court after number of years. She has,<br \/>\ntherefore, submitted that the order passed by the Deputy Collector in<br \/>\n2002 cannot be made subject matter of challenge in 2010 either before<br \/>\nthe Chief Controlling Revenue Authority or before this Court and<br \/>\nhence, the petition is required to be dismissed.\n<\/p>\n<p>[10]\tHaving<br \/>\nheard learned advocate appearing on behalf of the petitioner and<br \/>\nlearned AGP appearing on behalf of the respondent No.2 and having<br \/>\nconsidered the rival submissions in light of the documents produced<br \/>\nbefore the Court, this Court is of the view that though the mandatory<br \/>\nrequirement contained in Rule 7(4) of the Rules has not been complied<br \/>\nwhile sending the final order by ordinary post, it is difficult to<br \/>\nbelieve that the said order has not been received by the petitioner.<br \/>\nThough earlier two notices were issued by the respondent<br \/>\nauthorities, one notice was issued by registered post A.D., and the<br \/>\nsame was duly received by the petitioner and the petitioner has not<br \/>\ndisputed  the receipt of the said notice. Immediately after one month<br \/>\nthe order was passed by the Deputy Collector and the said order was<br \/>\nsent on the same address at which earlier notices were issued. The<br \/>\nfinal order was sent by ordinary post, the entry of which is made in<br \/>\nthe dispatch register and  the extract of the dispatch register is<br \/>\nproduced before the Court. In this view of the matter, there is no<br \/>\nquestion of any doubt or dispute that the final order was dispatched<br \/>\nby the respondent   authority at the address of the petitioner.<br \/>\nThough the  said order was received by the petitioner in the year<br \/>\n2002 only and once the petitioner&#8217;s liability under the Act, has been<br \/>\nfixed, the petitioner has taken the shelter of Rule 7(4) of the Rules<br \/>\nwhich is not permissible. The person should come to the Court with<br \/>\nclean hands and the very fact that on receipt of the notice dated<br \/>\n26th February, 2010, the petitioner approached the<br \/>\nauthority by way of letter dated 25th March, 2010 whereby<br \/>\nthe petitioner was asked to make the payment  of the deficit stamp<br \/>\nduty. At that time, the petitioner has not raised any dispute. On the<br \/>\nbasis of legal advice, the whole story was made out by the petitioner<br \/>\nwith regard to the non-receipt of the notice. The conduct of the<br \/>\npetitioner does, therefore, not generate any confidence in the Court.<br \/>\nThe Court has not accepted the contentions that the final order was<br \/>\nnot received by the petitioner in 2002. The challenge to the said<br \/>\norder in 2002 cannot be entertained.\n<\/p>\n<p>[11]\tIn<br \/>\nview of the above discussions, the Court is not inclined to accept<br \/>\nthe petitioner&#8217;s case. The petition is accordingly, dismissed. The<br \/>\namount of Rs.2,500\/- deposited by the petitioner before the Registry<br \/>\nof this Court is ordered to be released in favour of the respondent<br \/>\nauthorities. Notice is discharged.\n<\/p>\n<p>[<br \/>\nK. A. PUJ, J. ]<\/p>\n<p>(vijay)<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court ========================================= vs Mr on 11 May, 2010 Author: K.A.Puj,&amp;Nbsp; Gujarat High Court Case Information System Print SCA\/4265\/2010 4\/ 7 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 4265 of 2010 ========================================= VALLABHBHAI AMBABHAI SHAVSHANI Versus DEPUTY COLLECTOR &amp; 2 ========================================= Appearance : MR RAJESH K SHAH for [&hellip;]<\/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-198056","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>========================================= vs Mr on 11 May, 2010 - Free Judgements of Supreme Court &amp; 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