KANIYALAL SUNDARDAS CHANDANI Vs. DEPUTY COLLECTOR OF STAMP

JUDGEMENT

(1.) By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed to quash and set aside the order dated 02.08.2004 passed by the respondent-authority, whereby, the petitioner has been directed to pay an amount of Rs.81,443/- towards deficit stamp duty, including Rs.250/- by way of penalty and also the subsequent Notice dated 22.09.2005, issued u/s.152 of the Bombay Land Revenue Code.

(2.) The facts in brief are that the petitioner had purchased a property vide registered sale deed dated 02.01.1996. Subsequently, the said property was bifurcated into three different parcels of land and sold to three different persons by executing individual sale deeds.

(3.) A Notice dated 16.02.2000 was served upon the petitioner by respondent no.1 in respect of one of the sale deeds executed in respect of one of the parcels of land by which the petitioner was directed to remain present before the authority on a particular date.