VIJAYBAHI ZINABHAI PRAJAPATI Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The petitioners are common in all these petitions and since they have raised common issues, the same were heard together and are being disposed of by this common judgment. In the present group of petitions, the petitioners have challenged the order dated 7.8.2013 passed by the Additional Collector, Stamp Duty, Valsad as well as the order dated 29.1.2014 passed by the Chief Controlling Revenue Authority, Gujarat State as well as recovery notice dated 5.2.2014 issued by the Collector, Stamp Duty, Valsad. The petitioners have also prayed for a direction to the respondents to refund the amounts that were deposited by the petitioner at the time of filing of the appeal. Following prayers have been made in each petition :-

(2.) As far as the challenge to the applicability to the order dated 29.1.2014 passed by the Chief Controlling Revenue Authority, Gujarat State is concerned, the same has been passed rejecting the appeal filed under Section 53 (1) of the Gujarat Stamp Act, 1958 on the ground of having no power to condone the delay in preferring the appeals, which was preferred challenging the order dated 7.8.2013 passed by the Additional Collector, Stamp Duty, Valsad.

(3.) The issue with regard to the powers of Appellate Authority under the Stamp Act to condone the delay in preferring the appeal was raised and simultaneously, the order dated 7.8.2013 passed by the Additional Collector, Stamp Duty, Valsad was challenged, the matter came to be admitted and rule was issued. During the pendency of the present writ petitions, the issue with regard to the powers of Appellate Authority under the Stamp Act to condone the delay in preferring the appeal came to be decided by the Full Bench vide judgment and order dated 12015 in Special Civil Application No.18542 of 2014 with Special Civil Application No.13530 of 2014. It was held by the Full Bench that the provisions are of mandatory in nature and delay cannot be condoned by any authority or by the Court. However, it was clarified that the Court can examine the merits of an order of the matter by exercising its power under Article 226 of the Constitution of India.