SAVITABEN GHUSABHAI MAKWANA THROUGH POA Vs. COLLECTOR

JUDGEMENT

(1.) ON 02.12.2011, the court passed the following order:

(2.) TODAY, learned AGP Ms. Thakore submitted that the matter could be disposed of as now she has instruction to waive rule. Accordingly, Rule. Service of Rule is waived by Ms. Thakore, learned AGP for respondents. As the matter was heard at length, learned advocates have consented for final disposal of the matter. Hence, matter is fixed forthwith.

(3.) LEARNED counsel appearing for the petitioners submitted that the respondent authorities could not have questioned the transaction in absence of any evidence to indicate malafide intention of the transaction. The respondent Collector while cancelling the entry No. 1228 has exceeded its jurisdiction in ordering proceedings under Section 55(4) of the Ordinance. The respondent no. 1 while passing the impugned order has in fact recorded that he is acting under the proposal of the State and not individually deciding the case and therefore, the order impugned is required to be quashed and set aside. LEARNED counsel further submitted that the respondent authorities while exercising jurisdiction and power under the revenue code, cannot nullify the transaction on account of any apprehension and/or imaginary loss to the State exchequer. The reliance upon the Transfer of Property Act and finding with regard to completion of the transaction also cannot be said to be sufficient for clothing the authority for nullifying the entry No. 1228 in favour of petitioner no. 2. The payment of stamp duty is not the realm and purview of the respondent authorities. However, in the instant case, that is not the case, as in both the transactions, the requisite stamp duty is paid and in both the transactions the stamp duty or authority under the stamp duty have not objected or found any deficiency in the stamp in question. Thus one would not understand as to how and in what way the transaction be termed to be illegal so as to revoke the entry no. 1228 and order proceedings under Section 55(4) of the Ordinance.