NAVINKUMAR SHANKARBHAI PRAJAPATI Vs. STATE OF GUJARAT

JUDGEMENT

(1.) RULE . Mr. Neeraj 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 challenged the order dated 23rd August, 2001 calling upon the petitioner to pay deficit stamp duty together with penalty. The said order is in printed form. According to the petitioner, it is passed without application of mind. It is further contended by the petitioner that the petitioner has deposited 25% of the deficit stamp duty with a view to prefer appeal, but the same has been rejected on the ground that there is delay of two years. The said order is dated 21st July, 2006.

(3.) IN this petition, the issue which is agitated before this Court is similar to the issue which is agitated in Special Civil Application No. 26679/2006 and allied matters. Special Civil Application No. 26679/2006 and its allied matters were disposed of by the learned Single Judge of this Court by order dated 27th December, 2006. For the reasons recorded in the said order the matters were remanded to the concerned authority by giving direction in paragraph 6 thereof. In paragraph 6 of the said judgment the learned Single Judge has observed as under : -