(1.) HEARD learned advocate for the petitioner and Ms. Bhavika Kotecha, , learned AGP for respondents.
(2.) RULE. Learned AGP Mr. Umang Oza waives service of rule on behalf of the respondents.
(3.) BY way of this petition, the present petitioner has challenged the impugned order dated 19. 12. 2001 passed by the respondent No. 3 - the Deputy Collector (Stamps), Stamp Valuation Department, Rajkot as well as the final order dated 20. 5. 2008 passed by the said respondent directing the petitioner to pay the deficit stamp duty with fine for the plot the petitioner had purchased way back in the year 2000.