VINODCHANDRA SHANTILAL SHAH Vs. STATE OF GUJARAT

JUDGEMENT

(1.) RULE. Mr. Parikh, learned AGP waives notice of rule. 1. In the present petition, the challenge of the petitioner is against the order passed by the Deputy Collector dated 05. 02. 2004 for assessment of deficit Stamp Duty of Rs. 3,391/- with penalty of Rs. 250/-, total Rs. 3,641/ -. Against the said order of the Deputy Collector dated 05. 02. 2004, appeal was preferred by depositing the requisite amount. However, no decision is rendered in the appeal.

(2.) MR. PARIKH, learned AGP under the instruction of GP states that the State Government has taken decision to reconsider all cases, where the Deputy Collector has exercised the power in mechanical manner, without considering the facts and circumstances pertaining to all document presented prior to December 2006. However, learned Asst. Government Pleader states that the matter may be remanded to the Deputy Collector as if the appeal is allowed, and Deputy Collector shall decide the matter afresh. He only submitted that the petitioner may appear before the Deputy Collector within two weeks from today.

(3.) AS the document is presented prior to cutoff date, the present case would be covered in the general policy and the declaration made on behalf of the State Government, which has been recorded in Special Civil Application No. 10177 of 2008, decided on 08. 08. 2008.