SHAILESHKUMAR CHIMANLAL PATEL Vs. STATE OF GUJARAT

JUDGEMENT

(1.) RULE. Learned AGP waives service of notice of Rule for the respondents. By way of this petition, the present petitioner has challenged the impugned order passed by Dy. Collector, Part-I, Stamp Duty Office, Ahmedabad dated 10. 4. 2003. Heard the learned advocate for the petitioner and the learned AGP for the respondents.

(2.) IT is submitted by the learned advocate for the petitioner that without giving any details regarding determination of market value, in printed form, order was passed by the Dy. Collector, part-I, Stamp Duty Office, Ahmedabad in a casual manner. It is submitted by him that after taking into consideration certain principles regarding determining the market value of the land, he has passed the impugned order on the basis of which he has valued the property in question at an excessively exorbitant rate and therefore, deficit Stamp Duty of Rs. 32470/-, and fine of Rs. 250/- was required to be paid to the authorities. It is submitted by him that the respondent authority has not considered the fact that the petitioner has purchased the property in question by paying the market value which was prevailing at the relevant time. It is also submitted by the learned advocate that the appeal preferred by the petitioner was rejected by the competent authority. Therefore, it is prayed that the decision of the respondent authority is required to be quashed and set aside.

(3.) IN support of his submission, the Learned advocate has placed reliance on the following decisions of this court: (1) 2003 (1) GLR 454 vol. 44 (Pradhyaumanbhai Mohanlal Patel v. State of Gujarat (2) 2006 (3) GLR 2252 (Mayurkumar J Patel v. Dy. Collector, Stamp Duty Valuation Department, Rajkot)