BHAVESHKUMAR JAMNADAS PATEL Vs. SUPERINTENDENT OF STAMPS

JUDGEMENT

(1.) Rule. Learned AGP waives service of notice of rule for the respondent-State.

(2.) Since a short issue is raised in the present writ petitions, the same are heard and decided today.

(3.) At the outset, learned advocate Mr.Aditya J. Pandya appearing for the petitioner has submitted that the issue is squarely covered by the decision of the Apex Court dtd. 8/3/2021 passed in Suo Motu Writ Petition (Civil) No.3 of 2020, where the Supreme Court has extended the period of limitation in all the proceedings. He has submitted that by the impugned order dtd. 16/7/2021, the application for refund of the petitioner dtd. 22/1/2021 has been rejected on the ground of limitation.