VASANTBHAI HARIBHAI GAJERA Vs. CHIEF CONTROLLING REVENUE AUTHORITY

JUDGEMENT

(1.) As common question of law and facts arise in these References as well as Special Civil Application, they are heard, decided and disposed of by this common judgement and order.

(2.) The respective Stamp References have been made to this Court by the Chief Controlling Revenue Authority, Gujarat State, Gandhinagar under section 54(1)(A) of the Stamp Act for the opinion of this Court on the following questions :

(3.) For the sake of convenience, facts of Stamp Reference Case No.1 of 2014 and corresponding Special Civil Application No.2067 are noted.