RAVI RAJNIKANT DESAI Vs. STATE OF GUJARAT

JUDGEMENT

(1.) This petition under Article 226 and 227 of the Constitution of India is filed seeking direction to declare the payment of deficit stamp duty by the respondent - Deputy Collector as arbitrary and illegal and has further sought quashing and setting aside of the order dated 03.01.2015 passed by the respondent Deputy Collector, Surat. This petition pertains to stamp duty in connection with Revenue Survey No.87 Paiki, Block No.145 admeasuring 14971 square meters situated at Village Dindoli, District Surat.

(2.) The petitioner is the owner of the aforementioned land which was conveyed to him by the original land owners in the year 2012, as old tenure agricultural land. The registered Sale Deed was executed for a sale consideration of Rs.5,76,38,957.00 on which the petitioner had paid a stamp duty of Rs.28,24,300.00 by considering the valuation of the agricultural land @ Rs.3,850/- per square meter. The mutation entry No.1793 was posted in favour of the petitioner on the basis of the Sale Deed.

(3.) It is submitted that the Sub Registrar at the relevant time, i.e. in the year 2012 had ascertained the market value as per the Form No.I and thereafter, the Sale Deed came to be registered and the Sub Registrar had handed over the Sale Deed to the purchaser, i.e. the petitioner.