LAWS(GJH)-2008-6-24

AMARSINHJI STATIONERY IND LTD Vs. STATE OF GUJARAT

Decided On June 25, 2008
AMARSINHJI STATIONERY IND LTD Appellant
V/S
STATE OF GUJARAT Respondents

JUDGEMENT

(1.) THIS petition filed under Articles 226/227 of the Constitution of India challenges the legality and validity of the order no. Stamp Duty AG/psc/39kha/804/81 dated 23-1-1995 passed by the respondent no. 2- Deputy Collector, Stamp Duty Valuation, Rajkot under Section 39 (b) of the Bombay Stamp Act,1958.

(2.) HEARD Mr. A. S. Vakil, learned Counsel for the petitioner and Mr. Pujari, learned AGP for the respondents.

(3.) AT the outset, learned AGP submitted that since statutory alternative remedy of appeal is available to the petitioner, the petition is liable to be dismissed.