CANARA BANK ASHRAM ROAD Vs. COLLECTOR OF STAMPS

JUDGEMENT

(1.) By this Application under Article 226 of the Constitution of India, the petitioner, a nationalized Bank, seeks to challenge a Circular dated 30th April 2011 passed by the respondent No. 3, the Superintendent of Stamps, Gandhinagar, and the order dated 21st November 2011 passed by the Collector of Stamps, Mehsana, by which the Collector ordered recovery of the deficit stamp duty from the petitioner Bank to the tune of Rs.7,46,620/ - and a penalty of Rs.5,000/ - in exercise of powers under Section 39, Clause (1), Sub -clause (b) of the Gujarat Stamp Act, 1958.

(2.) The facts giving rise to the filing of the present Application may be summarized as under : -

(3.) STANCE OF THE RESPONDENT NO. 3 : -