KIRITBHAI ANANTRAY TRIVEDI Vs. DEPUTY COLLECTOR

JUDGEMENT

(1.) RULE. Learned AGP waives service of notice of Rule for the respondents. 1. By way of this petition, the present petitioner has challenged the impugned orders passed by Dy. Collector, Stamp Duty Valuation, Rajkot dated 1. 9. 2007 and 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, 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 land, he has passed the impugned order on the basis of which the he has valued the property in question at much higher rate and therefore, deficit Stamp Duty of Rs. 61,690/- and a 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 plots in question by paying at a market value. 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: