KIRANBHAI ARVINDBHAI BINIWALE Vs. STATE OF GUJARAT

JUDGEMENT

(1.) RULE. Learned AGP waives service of Rule on behalf of the respondent No.1 and 2.

(2.) This petition under Article 226 of Constitution of India is filed for quashing and setting aside the order dated 28.12.2017 passed by the Chief Controller of Stamp in the Appeal under 53(1) being No.3 of 2013. By the aforesaid order the Chief Controller of Stamp had confirmed the order dated 15.06.2012 passed by the Deputy Collector and the Stamp Duty Evaluator, Bharuch. The dispute pertains to a registered sale deed by which the property was transferred between the petitioner and the original owner by a sale deed dated 23.01.2004. It appears that after the registration of the sale deed, a third party made a complaint to the respondent no.1 about the insufficiency of the stamp and in support produced a Banakhat dated 21.05.2002 wherein the amount of consideration was higher than what was mentioned in the sale deed. Based on such application the Deputy Collector Stamp Duty Evaluation passed an order directing the petitioner to pay an additional duty. It is this order which was challenged before the Chief Controller and the Controller by the impugned order dismissed the Appeal and confirmed the order of Deputy Collector.

(3.) Learned Advocate for the petitioner submitted that the third party had no locus to make an application for insufficiency of the stamp and it was not open for the Deputy Collector to reopen the case based on such an application by a third party. It is submitted that the third party who is respondent no.3 herein had an axe to grind against the petitioner and has therefore, misled the Deputy Collector by producing some scrupulous documents. It is submitted that even if the Banakhat is to be taken into consideration the same was cancelled by a separate document which was within the knowledge of the respondent no.3 but he had deliberately suppressed from the Deputy Collector.