AMARSHIBHAI BAGHUBHAI BUDHELIYA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Heard learned counsel Mr. Samir Afzal Khan for the appellant. Admit. Learned Assistant Government Pleader Mr. Vishal Patel waives service of notice of admission on the respondents. At the request of learned advocates for the parties, the matter is taken up for final hearing.

(2.) Being aggrieved by the common judgment and order dated 16th July 2014 passed in Special Civil Applications No. 9207 to 9227 of 2014, the present appellant, being the petitioner of Special Civil Application No. 9215 of 2014, has preferred this Letters Patent Appeal. The main contention of the appellant is that the authorities under the Gujarat Stamp Act, 1958 found out the alleged deficit stamp duty, which was not paid while executing their respective sale deeds. Consequently, he was served with a notice for payment of deficit stamp duty.

(3.) Being aggrieved by the aforesaid notice, the appellant has preferred a reference application before the Chief Controlling Revenue Authority. Since 25% of deficit stamp duty was not paid, the said application was dismissed. Against the aforesaid order, previously Special Civil Applications No. 4482 to 4510 of 2009 were filed, of which Special Civil Application No. 4497 of 2009 was preferred by the appellant. In the Special Civil Applications, the learned Single Judge directed the appellate authority to decide the application on merits after affording a reasonable opportunity of hearing to the petitioner.