DHRUVKUMAR CHANDRAKANT JOSHI Vs. STATE OF GUJARAT

JUDGEMENT

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

(2.) BY way of this petition, the present petitioner has challenged the impugned order passed by Dy. Collector, Stamp Duty Valuation Office, Rajkot dated 26. 12. 2001. Heard the learned advocate for the petitioner and the learned GP for the respondents.

(3.) IT is submitted by the learned advocate for the petitioner that without giving any details regarding determination of market value, in printed form, order was passed by the Dy. Collector, Stamp Duty Valuation Office, Rakot 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 he has valued the property in question at an excessively exorbitant rate and therefore, deficit Stamp Duty of Rs. 48,710/- and a fine of Rs. 250/- was required to be paid to the authorities. It is submitted by him that the respondent authority has not considered the fact that the petitioner has purchased the plots in question by paying the market value which was prevailing at the relevant time. It is also submitted by the learned advocate that in the final order iw has been mentioned that a notice dated 15. 10. 2001 was served upon the petitioner for hearing but in fact, no such notice was served upon the petitioner. It is also submitted by him that even the final order was not served upon the petitioner. It is on an enquiry, from the office of the respondent authority, the petitioner has come to know about the notice as well as the final order. Therefore, it is prayed that the decision of the respondent authority is required to be quashed and set aside.