DIPAKBHAI CHHOTABHAI 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 petitioners have challenged the impugned order dated 29. 11. 2003 passed by respondent No. 3 i. e. Deputy Collector, Stamp Duty Valuation Office, Ahmedabad ordering the petitioner to pay deficit stamp value at the price on which the authority has decided market price of the property of the petitioner.

(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 Valuation 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. 79,330/- 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.