GUJARAT AMBUJA EXPORTS LIMITED Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Rule. Mr.J.K.Shah, learned Assistant Government Pleader waives service of notice of Rule on behalf of respondents. On the facts and in the circumstances of the case, and with the consent of the learned counsel for the respective parties, the petition is being heard and finally decided, today.

(2.) By filing this petition under Article 226 of the Constitution of India, the petitioner has challenged the impugned order dated 14.03.2011 passed by the Chief Revenue Controlling Authority (respondent No.2), as well as order dated 17.02.2000, passed by the Deputy Collector (respondent No.3).

(3.) Briefly stated, the facts of the case are that the petitioner, which is a Company incorporated under the provisions of the Indian Companies Act, 1956, entered into a Sale Deed dated 10.11.1997 for land admeasuring 7315 sq.mtrs. situated at Block No.471, Village Dalpura, Taluka Prantij, District Sabarkantha. According to the petitioner, by inadvertence, the Sale Deed was executed between the same parties, as the name of the petitioner-Company had been changed on 24.05.1993. The Sale Deed came to be presented to the Sub-Registrar, Prantij vide Document No.992/1997 on 11.10.1997 for the purpose of registration. The Sub-Registrar forwarded the same to respondent No.3 for proper determination of duty under Section 31 of the Bombay Stamp Act, 1958 ( the Act , for short). Respondent No.3 passed order dated 17.02.2000 under Section 32(A) of the Act determining the market value of the property at Rs.35,35,400/- and demanding payment of Rs.1,25,040/- as stamp duty and Rs.250/- as penalty from the petitioner, to be paid within 90 days. The petitioner challenged this order by filing a Civil Suit before the Court of 4th Additional Senior Civil Judge, Banaskantha at Himmatnagar. The Civil Suit was filed on 26.04.2000 and remained pending upto 31.01.2011, on which date it was dismissed for want of jurisdiction. After dismissal of the Civil Suit, the petitioner approached respondent No.3 under the provisions of Section 53(1) of the Act, by filing an appeal. The appeal of the petitioner has been rejected by impugned order dated 14.03.2011, passed by respondent No.2. Aggrieved thereby, the petitioner has approached this Court by filing the present petition.