STATE OF GUJARAT Vs. DEVENDRA KANIYALAL SHAH

JUDGEMENT

(1.) BY way of present Appeal under Clause 15 of the Letters Patent, the State of Gujarat ­ original respondent has challenged the order dated 10.10.2005 passed in captioned petition by which the learned Single Judge has quashed and set aside the proceedings initiated by the present appellant 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 petitioner that though the order dated 31.12.2003 mentions about a notice issued by Deputy Collector on 15.12.2003, the same was never served upon the petitioner and, therefore, the order is contrary to principle of natural justice and requires to be quashed and set aside. It was the case of the petitioner that as per 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.