MANUBHAI KALABHAI NAKRANI Vs. DEPUTY COLLECTOR

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 orders passed by Dy. Collector, Stamp Duty Organisation, Amreli dated 13. 2. 2003 and the order dated 20. 6. 2007 passed by the respondent No. 2. 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 though the notice is served on the petitioner, without giving any details regarding determination of market value, in printed form, order was passed by the Dy. Collector, Stamp Duty Valuation Organisation, Amreli, 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. 1,05,740/- 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 plots in question by paying the market value which was prevailing at the relevant time. 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: