RAKESH SURESHCHANDRA KAPADIA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) RULE. Learned AGP Mr. U. H. Oza waives service on behalf of the respondents.

(2.) THE Deputy Collector, Stamp Duty Department, Surat District, Division 2, 6th floor, C Block, M. S. Bldg, Nanpura, Surat, has passed the impugned order dated 23/12/2003 against the present petitioner-firm calling upon the petitioner to pay deficit stamp duty 91,175/- and fine of Rs. 250/-against which the petitioner had preferred appeal before the appellate authority.

(3.) IT was the case of the petitioner-firm that the petitioner had purchased the properties situated at village Talanpur, Block no. 363 Paiki, Sachin Industries, Shed no. C1b/1460 at Choriyasi Sub District Taluka, District Surat on 7th May, 2002 at Sr. no. 3479 for Rs. 3,95,000/- and also paid stamp duty of Rs. 58,500/-, however, the respondent no. 2 considered higher market value in respect of the property in question. Subsequently, a notice dated 7-5-2002 came to be issued by the respondent no. 2, and thereafter the order dated 23-12-2003 in a casual manner without application of mind, which were not served on the petitioner as it was wrongly addressed. According to the petitioner, he came to know about the order and notice upon verification with the office of respondent no. 2 as he has not received the original sale deed. Thereafter the petitioner moved an appeal before the appellate authority-respondent no. 1 on 3-12-2007 along with the delay condonation application