NAROTTAMDAS LALJIBHAI LODHIYA Vs. DEPUTY COLLECTOR

JUDGEMENT

(1.) BY way of this petition, the present petitioner has challenged the impugned order passed by Dy.Collector, Stamp Duty Valuation Department, Rajkot dated 22.4.2008.

(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, Stamp Duty Valuation, Rajkot in a casual manner. It is submitted by him that after taking into consideration certain principles regarding determining the market value of the property, 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.37,133/ - 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 as the petitioners were not served the final order of the respondent No.1, there was delay in preferring the appeal. However, the application preferred by the petitioner was rejected on the ground that the appeal is not within the limitation period. Therefore, it is prayed that the decision of the respondent - Authorities are required to be quashed and set aside.

(3.) IN support of his submission, the learned Advocate has placed reliance on (i) (2006) 12 GHJ 533 (Vinaybhai P. Patel Vs. State of Gujarat), (ii) (2006) 12 GHJ 646 (Manubhai Vaghijibhai Dabhi Vs. State of Gujarat and Anr.), (iii) 2006 (12) GHJ 538 (A.P.M.C., Patan Vs. State of Gujarat and Anr.) and (iv) 2006 (2) GLR 1735 (New Kalindi Karnavati Co.Op. Housing Society Ltd. Vs. State of Gujarat and Ors.).