SOHAM DEVELOPERS Vs. STATE OF GUJARAT AND 2

JUDGEMENT

(1.) Both the matters raise identical questions of law and facts and were heard together and are hereby disposed of by this common judgment and order.

(2.) By way of these petitions under Article 226 of the Constitution of India, the petitioner has challenged the orders dated 26.12.2014 passed by the Deputy Collector Stamp Duty Assessment Department, Surat in case of sale deed no.187/12 registered on 27.9.2012 and the document registered as sale deed no.186/12 on 27.9.2012. The petitioner has also prayed for an appropriate writ, order or direction declaring that the respondent authorities cannot demand any amount of stamp duty and registration fee from the petitioner - purchaser for alleged partition on the basis of Will of the year 1937 on the basis of which mutation entry no.8638 dated 1.12.1998 was made and also on the basis of succession entry no.8062 dated 21.3.1991.

(3.) The facts stated in the petitions are based on the facts as arise in Special Civil Application no. 3438 of 2015, except the fact that two different sale deeds are there and two different separate orders are challenged. The facts are similar which are enumerated as under:-