SHREEJI INDUSTRIES Vs. STATE OF GUJARAT

JUDGEMENT

(1.) RULE. Mr. Soni learned A.G.P., waives service of rule on behalf of the respondents. At the request of the learned advocates for the respective parties the matter is taken up for final hearing today itself.

(2.) In this petition, the petitioner has made a grievance that simply because of the change in the name of partnership firm, the respondent has taken a view that the petitioner is required to pay necessary stamp duty under the Bombay Stamp Act and had passed order dated 10th June, 2003. The Deputy Collector i.e., respondent no. 2 has directed the petitioner to pay deficit Court fees of Rs.34,718=00 together with penalty of Rs.5,000=00, in all Rs.39,718=00, within 90 days of the date of the order, failing which, 15% interest would be charged.

(3.) Against the said order, the petitioner approached the higher authority under the provisions of Section 52(1) of the Bombay Stamp Act, by filing appeal. However, by order dated 28th September, 2006, the appeal was dismissed on the ground of limitation. The petitioner was informed that to challenge the order of respondent no. 2, dated 10th June, 2003, the petitioner was required to deposit 25% of the deficit stamp duty on or before 9th August, 2003. However, the deposit was made on 7th September, 2003 and the appeal was filed on 9th September, 2003. Hence, it was beyond the period of limitation. Hence, it was not maintainable.