SOMABHAI SHIVDAS PATEL Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Leave to amend so as to replace Annexure-B.

(2.) The petitioners have, by invoking Article 226 of the Constitution, challenged order dated 7-6-2001 of Deputy Collector, Stamp Duty Valuation Organization, Gandhinagar, which was purported to have been made under the provisions of Section 32 A of the Bombay Stamp Act, 1958 (for short "the Act"), as also order dated 15-5-2006 whereby the application of the petitioner for making a reference was rejected only on the ground of limitation.

(3.) It was submitted on behalf of the petitioner and fairly conceded on behalf of the respondents that impugned order dated 7-6-2001 under the provisions of Section 32 A of the Act, determining market value of the property and determining deficit stamp duty was subject matter of challenge by the petitioner and the petitioner had sought to avail alternative remedy provided under the provisions of Section 32 B, after depositing 25% of deficit stamp duty as determined by the former order. However, the application for making a reference under the provisions of Section 32 B had come to be rejected by impugned order dated 15-5-2006 on account of deposit having been made late and the period of limitation having since long expired. It was, however, jointly submitted that in view of the petitioner having come to know about impugned order dated 7-6-2001 only in October 2001, the application of the petitioner for a reference and the reference made on that basis could have been and ought to have been considered on merits.