DAHYABHAI JAGJIVANBHAI PATEL Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Invoking Articles 14 and 226 of the Constitution of India, the petitioners have approached this court with the prayer to set aside the order dated 30.4.2003 of the Deputy Collector, Stamp Duty Valuation Organization, Section I, Vadodara whereby the market value of the property in question was fixed after notice to the petitioner and deficit duty of Rs 4,00,984/- was determined.

(2.) Admittedly, the impugned order was made under the provisions of Section 32A of the Bombay Stamp Act, 1958 and it could be challenged under the provisions of Section 32B of the said Act. It is the case of the petitioners that an application dated 28.6.2003 was made to the Chief Revenue Controlling Authority for the purpose of reducing amount of deposit required to be made for the purpose of drawing up a statement and making of a reference under section 32B by the Collector. Though copy of the said application is annexed with the petition as Annexure 'B', there is no evidence on record of service of that application. The only ground sought to be made out by the learned Counsel for the petitioners for delay of about three years in approaching this Court was that the aforesaid application dated 28.6.2003 was made but not decided and awaiting such decision, the petitioner had not approached this Court or taken any other remedy.

(3.) The provisions of section 32B of the Bombay Stamp Act, 1958 (for short, 'the Act') read as under: