STATE OF GUJARAT Vs. MANISHKUMAR K SHAH

JUDGEMENT

(1.) The challenge in this appeal under Clause 15 of the Letters Patent is to oral order dated 13.09.2017 passed by the learned Single Judge in Special Civil Application No.7678 of 2008, whereby, the order dated 15.03.2008, passed by the Chief Controlling Revenue Authority (original respondent No.1), in partial modification to the order passed by the Deputy Collector, Stamp Duty Valuation Department, Rajkot, directing recovery of the deficit stamp duty of Rs. 9375 + Rs. 1000 towards penalty aggregating to Rs. 10,375.00 from the original petitioners, is set aside.

(2.) The fact about execution of Deed on 18.01.1991 and presenting the same for registration before the Sub Registrar's office at Nadiad, with regard to financial transaction to the tune of rupees two lakhs secured from Mercantile Cooperative Bank remained undisputed. By the above conveyance, the property mentioned in the Deed, namely, Bungalow situated at Plot No.194, Ward No.3, Survey No.3086, College Road, Nadiad, came to be mortgaged.

(3.) Mr.Chintan Dave, learned Assistant Government Pleader, made vehement efforts to assail such an order passed by the learned Single Judge by relying on Art. 36 of the Bombay Stamp Act and also Art. 13 whereby certain rate of stamp duty and surcharge etc. are prescribed and submitted that learned Single Judge failed to appreciate the fact that order passed by the State authorities was in exercise of Sec. 33 of the Act and not under Sec. 32C(4) and hence, interference is required, as prayed for.