MADRAS CEMENTS LTD Vs. STATE OF GUJARAT

JUDGEMENT

(1.) As these petitions involve common questions on law and facts, they are disposed of by this common judgment.

(2.) By way of these petitions, the petitioners have challenged the action of the respondents-authorities of initiating proceedings under Section 53(1) of the Bombay Stamp Act, 1958.

(3.) It is the case of the petitioners that under the provisions of Section 53(A) of the Bombay Stamp Act, 1958 ["the Act" for short], which deals with the power of the Chief Controlling Revenue Authority in respect of revision of Collector's decision under Sections 32, 32A, 39 and 41 of the Act, any purported action has to be initiated within a period of six years from the date of such Certificate of the Collector. Therefore, the impugned action of the respondents-authorities is bad in law and deserves to be quashed and set aside.