MIT HOUSING ASSOCIATION Vs. CHIEF CONTROLING REVENUE AUTHORITY

JUDGEMENT

(1.) In all the captioned Special Civil Applications, the facts are similar and the issues identical. As the petitions are cognate and in group, were notified and heard together. They are being considered and disposed of simultaneously by this common judgment.

(2.) The common petitioner has challenged different orders­all dated 29.07.2010 in each of the petitions passed by Chief Controlling Revenue Authority - respondent No.1 herein whereby the said authority cancelled order 24.12.2004 of the Deputy Collector­ respondent No.2 herein. As a consequence, the certificates issued by respondent No.2 under Section 32A of the Bombay Stamp Act, 1958 (now, Gujarat Stamp Act, 1958) in respect of the instruments of deed of conveyance were set at naught and in each case, the market value of the land came to be assessed requiring the petitioner concerned to pay the additional stamp duty and penalty.

(3.) Stating the relevant facts, the petitioner­Mit Housing Association in each case, purchased different land properties in an auction sale from respondent No.4­Gujarat State Textile Corporation Limited. As far as first Special Civil Application No. 1008 of 2011 is concerned, the property purchased was plot No.27 admeasuring 300 sq. mtrs. of land revenue survey No.609 paiki at Vadodara. The sale was confirmed in favour of the petitioner as he was the highest bidder. Sale deed bearing No. 5583 dated 01.11.1996 (new No. 221 dated 17.01.1997) came to be executed.