STATE OF GUJARAT Vs. VANABHAI CHOTHABHAI BHARWAD

JUDGEMENT

(1.) BY way of present Appeal under Clause 15 of the Letters Patent, the appellants ­ original respondents have challenged the order dated 14.5.2009 passed in captioned petition by which the learned Single Judge has quashed and set aside the proceedings initiated by the present appellants under the provisions of The Bombay Stamp Act, 1958 (hereinafter referred to as "the Act"). The learned Single Judge by relying upon the decision in the case of Shailesh Jadavji Varia vs. Sub-Registrar, Vadodara and others reported in 1996(3) GLR 783 decided by larger bench of this Court, allowed the petition on the ground that the authority have initiated proceedings under Section 32-A of the Act at a belated stage.

(2.) THE brief facts arising from the case are as under:

(3.) IT was a specific case of the original petitioners that the notice issued by the Deputy Collector on 13.12.2006 is contrary to the provisions of law and against the law laid down by this Court and therefore required to be quashed and set aside. It was the case of the petitioners that, as per the ratio laid down in case of Shaileshkumar (supra), the authority has failed in explaining the delay in issuing the notice and therefore also the same is required to be quashed and set aside.