JESANGBHAI DESAIBHAI PATEL Vs. CHIEF CONTROLLING REVENUE AUTHORITY

JUDGEMENT

(1.) The Jambusar Taluka Co-operative Purchase and Sale Union took a sale of a property from Shri Pranjivandas Sakarlal Thakkar and Shri Harshvadan Sakarlal Thakkar both being partners of a firm for a consideration of Rs. 82 0 by a document executed on 27/10/1972. No stamp duty was levied on the document but the Sub-Registrar Jambusar impounded the document under sec. 33 of the Bombay Stamp Act 1958 (Bombay Act No. LX of 1958) and forwarded to the Collector Broach for recovery of deficit stamp duty. The Collector determined this deficit stamp duty as Rs. 6 150 and together with the penalty of Rs. 5.00 sought recovery from the Society.

(2.) The Chief Controlling Revenue Authority Gujarat State before whom an appeal was filed passed an order rejecting the appeal and thereupon on a motion for reference the question of payment of proper stamp duty has been referred to this Court.

(3.) The simple question that calls for an answer is whether an exemption Notification dated 28/03/1968 Exhibit 7 in the case applies to the facts. The abovesaid Notification reads: