CHHOTUBHAI DAHYABHAI PATEL Vs. STATE OF GUJARAT

JUDGEMENT

(1.) BY way of this petition, the present petitioner has challenged the impugned orders passed by Dy.Collector, Stamp Duty Valuation, Surat Division, Nanpura, Surat dated 21.9.2001 and the order passed by respondent No.1, the Chief Controlling Revenue Authority dated 11.10.2007.

(2.) IT is submitted by the learned advocate for the petitioner that earlier also notice dated 20.4.1996 (Annexure "B") was issued against the petitioner and the petitioner appeared before the Stamp Duty Collector and filed his reply. Thereafter, respondent No.2, Stamp Duty Collector dropped the proceedings. It is also submitted by him that the respondent No.1 has rejected the appeal preferred by the petitioner solely on the ground that the appeal was time barred i.e. one delay was caused.

(3.) THE question that now remains to be considered in this petition is whether the appellate authority ought to have condoned the delay in question or not.