GAIL INDIA LTD Vs. DEPUTY COLLECTOR

JUDGEMENT

(1.) Rule. Learned AGP waives service for the respondents.

(2.) Invoking Article 226 of the Constitution, the petitioner company has called into question order dated 3-8-2006 of the Collector, Stamp Duty, Patan, whereby in exercise of powers conferred by the provisions of Section 39 (1) (b) of the Bombay Stamp Act, 1958 (for short "the Act"), a sum of Rs.38,770/- by way of deficit stamp duty and penalty is determined to be due. It was pointed out by learned AGP, appearing for the respondents, that in view of the disputes and contentions raised by the petitioner, the matter was required to be referred to the Chief Controlling Revenue Authority under the provisions of Section 53 of the Act, who shall consider the case and decide the same in accordance with law, if an appropriate application were made therefor by the petitioner. It was clarified by her that if such application with requisite amount of deposit is made within a period of one month, the issue of limitation will not be raised by the Authority, in view of later communication of the order and the remedy pursued by the petitioner in this Court.

(3.) Responding to above fair statement of learned AGP, learned counsel for the petitioner submitted that the petitioner shall make appropriate application and deposit requisite amount in accordance with the provisions of Section 53 of the Act on or before 10th September 2007 and also make appropriate representation, if an opportunity were afforded to the petitioner.