SADAF M PATHAN Vs. STATE OF GUJARAT

JUDGEMENT

(1.) BY way of this petition, the present petitioner has challenged the order made in the appeal preferred by her, refusing to entertain it on the ground of limitation. According to the petitioner, she had purchased the immovable property by a sale deed for an amount of Rs. 2 lakhs. The said transaction was permitted by the Charity Commissioner (Joint), by order dated 31. 8. 1996. The Dy. Collector, Stamp Duty Valuation Organization, Ahmedabad, after issuing notice under section 32 C of the Bombay Stamp Act, 1958, after a lapse of 7 years, redetermined the price of the said property as Rs. 15 lakhs and had directed her to pay deficit stamp duty of Rs. 50,000/- including fine of Rs. 250/ -. The petitioner had sought to prefer an appeal therefrom after depositing 25% of the deficit amount. However, that application under the provisions of section 32 B of the Act was not entertained only on the ground of delay.

(2.) RULE. Learned AGP waives service of notice of Rule for the respondents.

(3.) LEARNED AGP Mr LR Pujari appearing for the respondents fairly conceded that, after accepting the deposit for the purpose of making a reference, so-called appeal of the petitioner was required to be considered and decided on merits by appropriate authority in accordance with law. However, since section 32 B was deleted by recent amendment of the Bombay Stamp Act, 1958, the respondent would now decide the appeal of the petitioner on merits and in accordance with law, by exercising powers under section 53 of the said Act.