{"id":37887,"date":"2010-12-21T00:00:00","date_gmt":"2010-12-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/shah-vs-deputy-on-21-december-2010"},"modified":"2019-03-28T06:35:18","modified_gmt":"2019-03-28T01:05:18","slug":"shah-vs-deputy-on-21-december-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/shah-vs-deputy-on-21-december-2010","title":{"rendered":"Shah vs Deputy on 21 December, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Shah vs Deputy on 21 December, 2010<\/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\/15876\/2010\t 3\/ 3\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. 15876 of 2010\n \n\n \n \n=========================================================\n\n \n\nSHAH\nMAHENDRAKUMAR HARJIVANDAS - Petitioner(s)\n \n\nVersus\n \n\nDEPUTY\nCOLLECTOR &amp; 2 - Respondent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nSL VAISHYA for\nPetitioner(s) : 1, \nNone for Respondent(s) : 1 -\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\n \n \n\n\n \n\nDate\n: 24\/12\/2010 \n\n \n\nORAL\nORDER<\/pre>\n<p>\tPetitioner<br \/>\nhas challenged an order dated 22nd November 2009, by which<br \/>\nthe competent authority under the Bombay Stamp Act has directed the<br \/>\npetitioner  to pay deficient stamp duty of Rs.1,94,365\/- along with<br \/>\npenalty of Rs.250\/- on the sale deed  by which the petitioner<br \/>\npurchased non-agricultural land admeasuirng 13,243 sq. meters.  The<br \/>\npetitioner had purchased the said non-agricultural land in Rajpur<br \/>\nvillage of Deesa Taluka by registered sale deed dated 11th<br \/>\nJune 2009. By assessing value of the property at Rs.17 lacs and by<br \/>\ndeclaring the sale consideration at Rs.17,01,219\/-,  stamp duty of<br \/>\nRs.83,500\/- was paid.  The Authority under the Bombay Stamp Act found<br \/>\nthat the  document was deficiently stamped and proceedings were,<br \/>\ntherefore instituted.  Notices were served on the petitioner.<br \/>\nDespite sufficient opportunities and adjournments of the proceedings<br \/>\non 9.7.09, 3,8.2009, 24.9.2009 and 27.10.09, no one appeared for the<br \/>\npetitioner.  After giving such opportunities,  the Deputy Collector<br \/>\non the basis of the Government jantri rates found that the market<br \/>\nvalue of the property in question would be Rs.56,70,700\/.  He<br \/>\naccordingly  assessed the stamp duty of such document at<br \/>\nRs.2,77,865\/- and after deducting the  stamp of duty of Rs.83,500\/-<br \/>\nalready paid,  demanded differential stamp duty of Rs.1,94,615\/-.\n<\/p>\n<p>\tThe<br \/>\npetitioner challenged the said order by filing appeal.  The appellate<br \/>\nauthority, by reasoned speaking order dated 21st July<br \/>\n2010, dismissed the appeal.  The appellate authority found that<br \/>\nsufficient opportunities were given to the petitioner.  He had,<br \/>\nhowever, not  availed of such opportunities.  The Deputy Collector<br \/>\nhas relied on the Government jantri rates.  No illegality is<br \/>\ntherefore committed.  The appeal was therefore dismissed.  The<br \/>\npetitioner has not even assailed this appellate order.  In any case,<br \/>\nI find no illegality in the order passed by the Deputy Collector or<br \/>\nby the  appellate authority.  After giving ample opportunities,<br \/>\nfinding  that the petitioner has not made any representation, the<br \/>\ncompetent authority   applied the Government jentri  rates for<br \/>\nassessing the value of the property on which basis deficient duty was<br \/>\ndemanded.  No illegality is therefore committed.\n<\/p>\n<p>\tCounsel<br \/>\nfor the petitioner , however, submitted that  in the same area, the<br \/>\nauthorities   had adopted lower rates in other cases.  However,<br \/>\nthere is nothing on record to establish the same  before the<br \/>\nauthorities. Admittedly, the petitioner had not participated before<br \/>\nthe Deputy Collector.  The petition is therefore dismissed.\n<\/p>\n<p>\t\t\t\t\t\t(Akil<br \/>\nKureshi, J.)   <\/p>\n<p>(vjn)<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Shah vs Deputy on 21 December, 2010 Author: Akil Kureshi,&amp;Nbsp; Gujarat High Court Case Information System Print SCA\/15876\/2010 3\/ 3 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 15876 of 2010 ========================================================= SHAH MAHENDRAKUMAR HARJIVANDAS &#8211; Petitioner(s) Versus 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-37887","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Shah vs Deputy on 21 December, 2010 - Free Judgements of Supreme Court &amp; 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