DEEPAK CHANDRAKANT PATEL Vs. STATE OF GUJARAT

JUDGEMENT

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

(2.) BY way of this petition, the present petitioner has challenged the impugned notice dtd. 25. 1. 1999 issued by the respondent no. 3 and the order dated 15. 2. 2005 passed by respondent No. 2. Heard the learned advocate for the petitioners and Mr Apurva Dave, 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. 1,50,000/- and fine of Rs. 250/- was required to be paid to the authorities. Therefore, it is prayed that such decision of the respondent authority is required to be quashed and set aside.