SHALIN MUKESHBHAI PATEL Vs. STATE OF GUJARAT

JUDGEMENT

(1.) This petition, under Article 226 of the Constitution of India, has been filed for quashing and setting aside the orders dtd. 2/7/2019 and 3/6/2020 passed by the authorities under the Gujarat Stamp Act, 1958 (for short 'the Stamp Act ').

(2.) It is the case of the petitioner that when a release document is presented for registration by which a co- owner relinquishes her right in the property, the same cannot be impounded by treating the transaction as a sale and stamp duty imposed on it based on the market value.

(3.) Facts in brief would indicate that the father of the petitioner Mr. Mukeshbhai Hirabhai Patel purchased agricultural land in Zundal village of Gandhinagar district admeasuring Are 0, Hectare 51 and 60 sq. mts as Survey No. 11/1 as HUF property and land admeasuring Are 0, 54 Hectares and 62 sq. mtrs Survey No. 11/2. The said land was purchased by two separate sale deeds registered on 24/2/2000. The father then got the land converted into N.A.