MAHADEV ENTERPRISE Vs. DEPUTY COLLECTOR

JUDGEMENT

(1.) The petitioner has filed this petition under Article-226 of the Constitution of India praying for quashing and setting aside the impugned order dated 26.5.2006 passed by the Dy. Collector, Stamp Duty Valuation Department, Bharuch.

(2.) This Court has issued notice on 7.4.2010. The Court has also asked the respondent to clarify as to whether order dated 26.5.2006 produced at Annexure-B at page-17 has been served on the petitioner and if it is served, necessary proof thereof, be produced on the record of this petition.

(3.) Pursuant to the said order affidavit-in-reply is filed by the Dy. Collector on 18.5.2010. It is inter alia stated in the said affidavit that the first notice was issued to the petitioner on 16.2.2006 and, thereafter, another notice was sent to the petitioner on 22.3.2006 through Registered Post A.D. Since the petitioner did not remain present the order was passed on 26.5.2006. It is further stated that since the petitioner did not pay duty as per order dated 26.5.2006 another notice under the Amnesty Scheme 2007 was sent to the petitioner on 22.9.2007 whereby it was made clear that if the petitioner pays the duty between 1.9.2007 to 31.10.2007 the petitioner would not be liable to pay interest on the duty. Since the petitioner did not pay the deficit stamp duty, on 12.3.2008 Boja, Entry was made by the Mamlatdar. While looking at the entire affidavit-in-reply filed by the Dy. Collector, it is nowhere mentioned as to on which date the order was served on the petitioner. The question raised by the Court was, therefore, not answered by the respondent.