PRATIK VALMIK VAIDYA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Rule. Learned AGP, Ms. Nisha Parikh, waives service.

(2.) The petitioners have approached this Court under Article 226 of the Constitution with the grievance that after their purchasing a flat in a co-operative housing society in the year 1994, they have straightaway received a 'chalan' from the respondents directing them to pay deficit stamp duty of Rs.56,173/-, which includes penalty and interest. It is stated and submitted by learned counsel, Mr.Dave that the petitioners have not received any order of assessment of stamp duty, nor have the petitioners received any notice from the respondents for hearing under the provisions of the Bombay Stamp Act, 1958 and the Rules made thereunder.

(3.) Learned AGP, appearing for the respondents, submitted, on the basis of instructions and record of the case, that statutory notices and orders made in the case of the petitioners were not sent by registered post A.D. to the petitioners as per the requirement of the Rules. It was, therefore, submitted that there were serious procedural lapses on the part of the respondents in raising demand of stamp duty and penalty from the petitioners and, in such circumstances, the petitioners were required to be given an opportunity of being heard. After that, a fresh order could be passed under the provisions of Section 32-A of the Bombay Stamp Act.