ARVINDBHAI MANGALBHAI PATEL Vs. CHIEF REVENUE CONTROLLING AUTHORITY

JUDGEMENT

(1.) Rule. Learned Assistant Government Pleader Ms. Jyoti Bhatt waives service of rule on behalf of the respondents.

(2.) By filing this petition under Article 226 of the Constitution, the petitioner has prayed to set aside order dated 31.01.2015 passed by respondent No.1- Chief Revenue Controlling Authority and further to direct the said authority to decide appeal of the petitioner preferred under Section 53(1) of the Gujarat Stamp Act, 1958 on merits. By the impugned order, respondent No.1 authority has refused to entertain the appeal on the ground the same was not filed within the prescribed period of limitation.

(3.) The appeal before respondent No.1 authority was directed against order dated 04.08.2014 passed by respondent No.2 Deputy Collector, Stamp Duty Valuation Department, Nadiad, who by his order, required the petitioner to pay deficit stamp duty to the tune of Rs.4,42,115/- in respect of sale deed dated 05.04.2010. Under the said sale deed, vendors/owners Shri Dahyabhai Ravjibhai Patel, Navinbhai Ravjibhai Patel and Prafulbhai Ravjibhai Patel sold their agricultural land to one Dharmavirsinh Gangasinh Rajpurohit for a consideration of Rs.7,95,000/-. The said sale deed was executed on 05.04.2010. It appears that on 02.07.2009, the said land owners had executed power-of-attorney in favour of the petitioner in respect of the said land made subject matter of the said sale deed.