GANPATBHAI DAHYABHAI PATEL Vs. DEPUTY COLLECTOR

JUDGEMENT

(1.) Vide order dtd. 22/8/2008, this Court, while issuing rule, had directed that the present writ petition to be heard with Special Civil Application No.8632 of 2008. By the order dtd. 20/7/2017 this Court has allowed Special Civil Application No.8632 of 2008.

(2.) The petitioner has prayed to setting aside the order dtd. 31/3/2006 passed by the respondent No.1-Deputy Collector, Stamp Duty Department, Himatnagar, Sabarkantha and the order dtd. 26/3/2008 passed by the respondent No.2-Chief Controller of Revenue Authority, Gandhinagar rejecting the appeal of the petitioner.

(3.) The facts in brief are that Dena Bank, Himatnagar had sanctioned a loan for an amount of Rs.11,40,00,000.00 to the petitioner-Company. In that connection, a memorandum dtd. 7/3/2005 was executed between the bank and petitioner. On the said document, stamp duty was paid under Article 6(1)(a)(i) of Schedule-I of the Bombay Stamp Act, 1958. On the basis of circular dtd. 31/7/1993 issued by the Director, Gujarat State, Gandhinagar, the respondent No.1 took a view that the stamp duty was not proper and was deficit, therefore, issued a notice on 5/12/2005 for payment of deficit stamp duty.