PATEL PRECISION MACHINERY Vs. STATE OF GUJARAT

JUDGEMENT

(1.) This petition is directed against the communication dated 25.4.2003 for recovery of alleged shortfall of stamp duty to the tune of Rs.2,49,150/- in connection with Sale Deed No.2223 of 95 dated 21.10.95 registered with Sub-Registrar, Valsad.

(2.) The short facts of the case are that in the year 1993 the respondent no.3 published an auction notice in respect of the land, building and machinery situated at Plot No.114, GIDC Industrial Area, Gundlav, Valsad. The upset price was fixed by the respondent Corporation. The petitioner participated in the proceedings and the offer of the petitioner was accepted. The offer was for a sum of Rs.2,41,000/-. After making payment, necessary sale deed was executed on 21.10.1995 being sale deed No.2223. Appropriate stamp duty was also paid by the petitioner. After making full consideration No Due Certificate was also issued by the respondent no.3.

(3.) The respondent no.2 issued a letter dated 18.11.1998 stating that the subject property which was purchased from Gujarat State Financial Corporation was to the value of over Rs.27 lakhs and therefore there was a shortfall of stamp duty to the tune of Rs.2,49,100/- and therefore the petitioner is required to make the said payment. In spite of clarification of the petitioner, the respondent authority issued letter dated 25.4.2003 and initiated recovery proceedings. Under these circumstances the petitioner has approached this Court challenging the action of the respondent authority.