NIRAJ AJITKUMAR JAIN Vs. STATE OF GUJARAT

JUDGEMENT

(1.) In this petition under Article 226 of the Constitution of India, the petitioner has challenged the notices of the respondent dated 09.01.2020, 01.02.2020 and 17.02.2020. Apparently, from the last notice dated 17.02.2020, it appears that the hearing is scheduled on 27.03.2020.

(2.) The case of the petitioner is that the notices are without jurisdiction, inasmuch as, in exercise of powers under Section 32A of the Gujarat Stamps Act, 1958, the notices had been issued after a lapse of 21 years and 9 months. The date of the Sale Deed No. 1841 of 1998 is 16.04.1998.

(3.) Mr.Nisarg Jain, learned counsel for the petitioners, would rely on a decision of this Court rendered in Special Civil Application No. 20293 of 2006, by which, this Court categorically in a challenge to the order passed under Section 53A of the Act held that it is not open for the authorities to exercise powers beyond a period of six years. Relevant paras 7 and 8 of the said decision read as under: