JAYANTILAL TRIBBHOVANDAS PATEL Vs. STATE OF GUJARAT

JUDGEMENT

(1.) HEARD Mr.D.N. Pandya, learned counsel for the petitioner and Mr.Dipen Desai, learned Assistant Government Pleader for the respondents State.

(2.) THE petitioner, by this writ application seeks to challenge correctness, validity and propriety of the orders dtd.29/31 -12 -1994 passed by the Dy.Collector, (Stamp Valuation Department), Bharuch directing the petitioner to pay additional stamp duty in sum of Rs.57,160=00 and penalty equivalent to the deficit stamp duty so also the order dtd.20/7/1999 passed by the Chief Controller (Revenue), Gujarat State, Gandhinagar in Revision being Sr.No.Stamp/Legal/Case No.43/98 confirming order passed by the Dy.Collector and dismissing the revision filed by the present petitioner.

(3.) UNDISPUTEDLY , Bank of Baroda, Bharuch filed a Civil Suit against Shri Govardhan Cooperative Khandsari Udyog Ltd., Jagadia, District Bharuch, which was registered as Special Civil Suit No.77 of 1983. After the suit was decreed, Special Execution Petition No.19 of 1988 came to be filed, the execution was for recovery of Rs.17,24,038=90 ps. The property of Shri Govardhan Cooperative Khandsari Udyog Ltd., Jagadia, was put under attachment and thereafter, the same was offered for sale in auction. Under the Schedule appended to the Execution Application, Shed No.1 bearing 120.38 sq.yards was mentioned, certain other movables were also referred to in the Schedule. The petitioner had offered a sum of Rs.6,57,000=00 for purchase of the said shed, lease rights over the land and movable machineries. The Court accepted the bid, the auction was confirmed on 11/9/1990 and the sale was confirmed on 27/9/1990. The Court, it appears, in absence of the judgment debtor, executed sale deed in favour of the petitioner. The Court observed that the question of payment of stamp duty on the total price offered by the petitioner auction purchaser would not arise, because the possession of the movable properties was already taken over by the purchaser under Exh.40. From the judgment debtor, the Court observed that the market value of the land was not required to be taken up for consideration because, the land could not be sold as the judgment debtor only had lease hold rights. The Court, accordingly, valued the Shed and lease hold rights for a sum of Rs.2,50,000=00 and executed sale deed over stamps worth Rs.27,000=00. The sale deed was executed on 8/10/1990 / 12/10/1990.