(1.) By way of present petition, the petitioner herein has prayed for a direction to refund the amount of Rs.19,55,100.00 recovered from the petitioner with appropriate interest holding that the said recovery of double stamp duty was illegal in the eyes of law.
(2.) Heard Mr. A.S. Asthavadi, learned advocate appearing for the petitioner and Mr. Trupesh Kathiriya, learned AGP, appearing for the respondent authority.
(3.) Mr. A.S. Asthavadi, learned advocate appearing for the petitioner, submitted that the petitioner company participated in the public auction conducted by M/s. Gujarat Industrial Investment Corporation Limited, Gandhinagar, for sale of properties of M/s. Wonder Water Fun Pvt. Ltd. i.e. freehold NA land bearing Block No.288, Village Account No.152 admeasuring aggregate about 22966 sq. meters, situated and lying at Mouje : Vejalpore, Taluka and registration Sub District: Navsari and Dist. : Navsari (old), together with super structure i.e. wave pool, kids water play ground, filtration plant room etc..