{"id":2574,"date":"2011-03-03T00:00:00","date_gmt":"2011-03-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/bhartiben-vs-the-on-3-march-2011"},"modified":"2015-10-24T06:50:33","modified_gmt":"2015-10-24T01:20:33","slug":"bhartiben-vs-the-on-3-march-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/bhartiben-vs-the-on-3-march-2011","title":{"rendered":"Bhartiben vs The on 3 March, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Bhartiben vs The on 3 March, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&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\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nSCA\/8230\/2010\t 2\/ 2\tORDER \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. 8230 of\n2010 \n=========================================================\n\n \n\nBHARTIBEN\nSANMUKHLAL PAREKH - Petitioner(s)\n \n\nVersus\n \n\nTHE\nDEPUTY COLLECTOR &amp; 2 - Respondent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nRAJESH K SHAH for\nPetitioner(s) : 1,MR ASHVIN J POPAT for Petitioner(s) : 1, \nNOTICE\nSERVED BY DS for Respondent(s) : 1 - 3. \nMR JK SHAH, ASST.\nGOVERNMENT PLEADER for Respondent(s) : 2 -\n3. \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\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\n \n\nDate\n: 10\/12\/2010 \n\n \n\nORAL\nORDER<\/pre>\n<p>1.0\t\tPetitioner<br \/>\nis aggrieved by a communication dated 22.02.2010, from the Deputy<br \/>\nCollector, Stamp Duty Valuation Authority, (City) Division-1, Rajkot,<br \/>\nwhereby he was informed that his appeal against an order of the<br \/>\nDeputy Collector, Stamp Duty was dismissed, as time barred.\n<\/p>\n<p>2.0\t\tShort<br \/>\nfacts are as follows:\n<\/p>\n<p>2.1\t\tWith<br \/>\nrespect to a document registered in favour of the petitioner, the<br \/>\nStamp Duty Authorities assessed and demanded a higher stamp duty of<br \/>\nRs.1,81,890\/-, by an order dated 22.03.2003. As per the provisions of<br \/>\nthe Bombay Stamp Act, the petitioner was required to deposit 25 per<br \/>\ncent of the additional stamp duty, while presenting appeal.  The<br \/>\npetitioner, however, made a request to the appellate authority,<br \/>\neither to reduce or to waive, such requirement of pre-deposit.  The<br \/>\nappellate authority, by an order dated 12.06.2003, permitted the<br \/>\npetitioner to deposit only 12.5 per cent of the stamp duty, demanded.<br \/>\nIt is not in dispute that the petitioner, on the very same, deposited<br \/>\nthe said amount.  Receipt issued by the authorities is produced at<br \/>\nPage-31 of the compilation. He also presented appeal memo on<br \/>\n09.07.2003.\n<\/p>\n<p>3.0\t\tLearned<br \/>\nCounsel for the petitioner submitted that, when the petitioner had<br \/>\npaid the differentiate stamp duty, as required by the appellate<br \/>\nauthority, on the very same day, his appeal ought to have been<br \/>\ndecided on merits.\n<\/p>\n<p>4.0\t\tIn<br \/>\npeculiar facts and circumstances of the case, when the question of<br \/>\npre-deposit was decided only on 12.06.2003 and when the petitioner<br \/>\nhad deposited such amount on the very same day, as directed by the<br \/>\nappellate authority and also presented appeal memo, within a few days<br \/>\nthereafter, in the interest of justice, his appeal ought to have been<br \/>\ndecided on merits.\n<\/p>\n<p>5.0\t\tIn<br \/>\nthe result, the impugned communication dated 22.02.2010 is SET<br \/>\nASIDE.  The appellate authority shall CONSIDER<br \/>\nand DECIDE the appeal of the petitioner on merits. This<br \/>\npetition is disposed of, accordingly.  Direct service is permitted.\n<\/p>\n<p>(AKIL<br \/>\nKURESHI, J.)<\/p>\n<p>Umesh\/<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Bhartiben vs The on 3 March, 2011 Author: Akil Kureshi,&amp;Nbsp; Gujarat High Court Case Information System Print SCA\/8230\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 8230 of 2010 ========================================================= BHARTIBEN SANMUKHLAL PAREKH &#8211; Petitioner(s) Versus THE DEPUTY COLLECTOR &amp; 2 &#8211; Respondent(s) ========================================================= Appearance [&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-2574","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bhartiben vs The on 3 March, 2011 - Free Judgements of Supreme Court &amp; 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