NAMITA NIRMAL DASA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) BY way of this petition, the present petitioner has challenged the impugned order passed by Dy.Collector, Stamp Duty Valuation, Ahmedabad dated 9.10.2001.

(2.) 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 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 he has valued the property in question at an excessively exorbitant rate and therefore, deficit Stamp Duty of Rs. 52,330/ - and 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 premises in question by paying the market value which was prevailing at the relevant time. It is also submitted by the learned advocate that the petitioner has got a copy of the printed order on 3.4.2008 and therefore, there is no delay from the date of knowledge. Therefore, it is prayed that the decision of the respondent authority is required to be quashed and set aside.

(3.) IN support of his submission, the Learned advocate has placed reliance on the following decisions of this court: