AKSHARJYOT CO Vs. STATE OF GUJARAT

JUDGEMENT

(1.) This appeal, which is filed under Clause-15 of the Letters Patent, is directed against the common order dated 27.09.2016 passed by the learned Single Judge in Special Civil Application Nos.16333 of 2016 to 16335 of 2016, by which the learned Single Judge has dismissed the captioned petition.

(2.) Heard learned advocate Mr. K.K. Trivedi for the appellant - original petitioner and learned Assistant Government Pleader Mr. Rohan Yagnik for the respondents.

(3.) It is the case of the appellant - original petitioner that an Agreement for Sale with possession was executed by the petitioner on 16.10.1995 for purchase of the land bearing Plot No. 17 admeasuring approximately 538.65 sq. meters with plinth level construction in the land bearing Final Plot No. 83 Paiki, Town Planning Scheme No. 12 (Original Survey Nos.634, 635A, 635B, 636-2 and 638 Paiki) of Village Adajan, Taluka Choryasi, District Surat. It is stated that at the time of execution, the consideration shown in the said document is Rs. 6,43,990/-. It is stated that the petitioner paid the stamp duty to the tune of Rs. 90,170/- on the said document. Thereafter, the petitioner got executed the registered Sale Deed No. 5810 dated 13.09.2001 and finally purchased the land. It is further stated that as per the Amnesty Scheme - 2007 declared by the State Government, the petitioner paid an amount of Rs. 1,04,790/- towards deficit stamp duty with penalty by Challan No. 42 dated 05.09.2007 and, therefore, respondent No. 2 affixed Certificate on Page No. 32 of the registered Agreement for Sale with possession to that effect. 3. 1 The grievance of the petitioner is that the respondent No. 2 issued a notice dated 28.07.2011 wherein the petitioner was asked to make payment of deficit stamp duty of Rs. 1,12,058/-. The petitioner submitted reply to the said notice on 11.10.2011 wherein it was pointed out that the petitioner has already paid deficit stamp duty to the tune of Rs. 1,04,790/-. In spite of that, respondent No. 2 passed an order on 07/09.03.2012 whereby the petitioner is asked to make payment of Rs. 1,11,808/- towards deficit stamp duty and Rs. 250/- towards penalty. It is a case of the petitioner that the said order was served to the petitioner and for the first time, he came to know about the said order on 14.12.2015, therefore, the petitioner filed an appeal under Section 53 of the Gujarat Stamp Act, 1958 ('the Act' for short) before respondent No. 3. However, respondent No. 3 dismissed the said appeal by an order dated 18.03.2016 on the ground that there is a delay of 1461 days in preferring the appeal and there is no provision for condonation of delay under Section 53(1) of the Act. 3. 2 The petitioner, therefore, preferred the captioned petition before this Court. However, the learned Single Judge by an impugned order dismissed the petition mainly on the ground that the petitioner had filed the appeal after a period of 1461 days and there is no explanation for condonation of such delay. Thus, without going into the merits of the case, the learned Single Judge has dismissed the petition. The appellant - original petitioner, therefore, preferred this appeal.