CHIEF CONTROLLING REVENUE AUTHORITY Vs. NANDADEVI DINESHKUMAR SHARMA

JUDGEMENT

(1.) THIS appeal filed by the State Authorities is directed against the decision of the Learned Single Judge dated 20. 6. 2006 passed in Special Civil Application No. 5356/2006. By the said decision, Learned Single Judge was pleased to allow the petition of the respondent herein and was pleased to quash an order dated 14. 2. 2005 passed by the Collector of Stamp. Learned Single Judge also quashed the communication dated 22. 12. 2005 by which it was conveyed to the original petitioner that appeal against order dated 14. 2. 2005 was not entertained as being delayed.

(2.) SHORTLY stated facts of the case are that the respondent herein original petitioner had entered into a sale deed dated 3. 8. 1994 for purchasing certain immovable property admeasuring 417 sq. yards forming part of Amar Society in Vejalpur, Ahmedabad. The said sale deed was registered on 3. 8. 94 before the Sub-Registrar (Odhav) Ahmedabad. Sale deed reflected a consideration of Rs. 7,00,000/- and accordingly corresponding stamp duty was affixed thereon.

(3.) LEARNED AGP Ms. Mini Nair appearing for the appellants submitted that the document was not sufficiently stamped. The Stamp Authorities therefore, were justified in demanding additional stamp duty. It was contended that the Learned Single Judge erred in allowing the petition on the ground that action of the Collector was barred by limitation.