KANAKRAI SHIVSHANKER PUROHIT Vs. STATE OF GUJARAT

JUDGEMENT

(1.) RULE. Learned AGP waives service of Rule for the respondents.

(2.) BY way of this petition, the present petitioners have challenged the impugned order dated 7. 2. 2001 passed by respondent No. 3 i. e. Deputy Collector, Stamp Duty Office, Junagadh and the order passed by the Chief Controlling Revenue Authority, rejecting the appeal preferred by the petitioner on the technical ground of delay. Heard the learned advocate for the petitioners and Mr Umang Oza, learned AGP for the respondents.

(3.) IT is submitted by the learned advocate for the petitioners that, without giving any details regarding determination of market value, in printed form, order was passed by the Dy. Collector, Stamp Duty Office, Ahmedabad 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 respondent No. 3 has valued the property at a higher rate and, therefore, deficit Stamp Duty amounting to Rs. 61766/- and fine of Rs. 250/- was required to be paid to the authorities. Therefore, it is prayed that the decision of the respondent authority is required to be quashed and set aside.