VIJAYANKIT FOUNDRY Vs. DEPUTY COLLECTOR

JUDGEMENT

(1.) Rule, learned AGP Ms. Mehta waives service.

(2.) The petitioner has invoked Article 226 of the Constitution for the prayer of quashing the order dated 10.05.2006, whereby the petitioner is denied the opportunity of requesting for reference under the provisions of Section 32B of the Bombay Stamp Act, 1958 (for short 'the Act') by depositing the necessary amount. The petitioner has also sought to challenge the original order dated 05.06.2003 by which market value of the property is determined and the petitioner is required to deposit the stamp duty under the provisions of Section 32A of the Act.

(3.) It was submitted by learned counsel Mr.Kakkad that, since the said order dated 05.06.2003 was not duly served upon the petitioner, he could not apply for reference under the provisions of Section 32B and his application for making the reference after making necessary payment was rejected by the authority only on the ground of limitation.