ISMAILBHAI D THARADARA Vs. DEPUTY COLLECTOR

JUDGEMENT

(1.) RULE. Mr. Oza, learned AGP waives the service of rule on behalf of respondents. By way of this petition, the petitioner has challenged the order passed by respondent No. 1 dated 22. 01. 2003 and order passed by respondent No. 2 as well as the the notice issued by respondent No. 4 dated 20. 06. 2007.

(2.) HEARD learned Advocate for the petitioner and the learned AGP 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 respondent No. 1 in a casual manner. It is further submitted by him that after taking into consideration certain principles regarding determining the market value of the land, respondent No. 1 passed the impugned order on the basis of which he has valued the property in question at much higher rate and therefore, deficit Stamp Duty of Rs. 72,648/- including fine is required to be paid to the respondent-authorities. It is also submitted by him that the respondent authorities have not considered the fact that the petitioner has purchased the property in question by paying the market value. Therefore, it is prayed that the impugned orders passed by the respondent Authorities are required to be quashed and set aside.