PRITIBEN P SHAH Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The petitioner questions the legality of order dtd. 23/3/2006 passed by respondent No.2- Chief Controlling Revenue Authority in Revision Application of the petitioner filed under Sec. 53(1) of the Bombay Stamp Act (now Gujarat Stamp Act, 1958).

(2.) Also challenged is the order dtd. 29/10/2001 passed by Deputy Collector, Stamp Duty Valuation Organisation which was taken before the Chief Controlling Revenue Authority whereby the Deputy Collector demanded deficit stamp duty of Rs.02,70,990.00 plus penalty of Rs.250.00, aggregating to Rs.02,71,240.00 from the petitioner in respect of Sale Deed dtd. 29/9/2000. The respondent No.2 confirmed the said order.

(3.) It is necessary to set out relevant facts. The petitioner purchased bungalow No.18-B, Navjivan (Kalyan) Cooperative Housing Society Limited by getting executed two Deeds of Sale in part. The first floor of the bungalow along with undivided interest in the land having construction of 98 Sq. Meters approximately came to be purchased by registered Sale Deed dtd. 18/1/2000 for a consideration of Rs.18,00,000.00. For the ground floor along with cellar and undivided interest in the land of the very bungalow admeasuring 174 Sq. Meters area inclusive of cellar, came to be purchased by way of another Sale Deed dtd. 29/9/2000. Consideration for the same was Rs.22,00,000.00.