RUPKISHOR BADRIPRASAD AGRAWAL 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 1parties, the matter is taken up for final hearing today itself.

(2.) IN this petition the petitioner has challenged the order dated 30th April, 2004 calling upon the petitioner to pay deficit stamp duty of Rs.33,145=00 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 an appeal, but the same has been rejected on the ground that there is delay of four years. The said order is dated 20th 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 : -