KURESH ASGARALI MASTER Vs. DEPUTY COLLECTOR

JUDGEMENT

(1.) BY way of this petition, the present petitioner has challenged the impugned order passed by Dy.Collector, Stamp Duty Assessment Department, Rajkot dated 8.4.2006.

(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, Division -I, 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 he has valued the property in question at Rs.4,49,335 and therefore, deficit Stamp Duty of Rs.23,960/ - 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 property in question by paying the market value which was prevailing at the relevant time. It is also submitted by the learned advocate that the application dated 23.6.2003 preferred by the petitioner for filing appeal was rejected on the ground of delay and thus, the petitioner's right to appeal has been curtailed by the respondent authorities. 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: