AVNISH MAHAVIRPRASAD JAIN Vs. STATE OF GUJARAT

JUDGEMENT

(1.) In this group of petitions, since identical issues are arising, they have been heard together and are being disposed of by this common order.

(2.) In these petitions, the petitioners have challenged the orders passed under the Bombay Stamp Act seeking to recover higher stamp duty from the petitioners who have entered into registered sale deeds for purchase of immovable properties. It is the case of the petitioners that before passing adverse orders enhancing the stamp duties, the authorities had not served notices on the petitioners.

(3.) Having heard learned advocate Shri Chokshi for the petitioners and learned AGP Shri Dipen Desai for the respondents, I find that at Annexure 'D', the petitioners have produced a printed order of the Deputy Collector [Stamp Duty Assessment] passed in December, 2005. The order takes into account show cause notice dated 17th December 2005. The order however states that hearing had taken place on 17th December 2005. Apparently therefore, the contention of the counsel of the petitioners that no notice was served on the petitioners before passing the impugned order, stands fortified. The show cause notice was issued on 17th December 2005. Obviously, it was not possible for the authority to hold a hearing of the show cause notice proceedings also on 17th December 2005.