HARSHAD SITARAM THAKAR Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The petition has been filed by the petitioner Harshad Sitaram Thakar, challenging the order dated 25th October 2010 passed by the respondent No.4 Deputy Collector, Stamp Duty Valuation Division-1, Ahmedabad in respect of the sale deed No.6974 of 1989 (New No.3940 of 1999) passed under Section 32A of Bombay Stamp Act, 1958 (hereinafter referred to as "the said Act).

(2.) It has been alleged inter alia that the impugned order was passed by the respondent No.4 under Section 32A(4) of the said Act exercising powers after six years of the registration of the document in question, and therefore, was without authority of law.

(3.) The petition has been resisted by the respondent No.3 by filing the affidavit-in-reply contending inter alia that the petition was grossly time barred having been filed after about more than six years of the impugned order passed in 2010. The said order was passed under Section 32A(1) and not under Section 32A(4) of the said Act, and therefore, could not be said to have been passed beyond the prescribed time limit. The said order was passed after granting full opportunity of hearing to the petitioner and taking into consideration the oral representation. The petitioner had not exhausted the alternative, efficacious statutory remedy available under Section 53 of the said Act. It is also contended that the notices under Bombay Land Revenue Code were also issued to the petitioner for recovery of the amount of deficit stamp duty, and therefore, the petition deserves to be dismissed.