STATE OF GUJARAT Vs. URVASHIBEN DIPAKKUMAR PATEL

JUDGEMENT

(1.) The challenge in tis appeal under Clause 15 of Letters Patent is to oral judgement dated 27.12.2018 passed by learned Single Judge in exercise of powers under Article 226 of the Constitution of India in a writ petition being Special Civil Application No.3980 of 2018 whereby challenge to the order dated 19.6.2014 passed by the respondent No.3 and the order dated 15.12.2017 passed by the respondent No.2 under the Stamp Duty Act came to be quashed and set aside under the Stamp Act, 1958.

(2.) Having regard to no dispute about facts recorded by learned Single Judge in paragraphs 4, 4.1, 4.2, 4.3 and 4.4, we reproduce it herein below:

(3.) Learned Single Judge noticed the very important fact about orders passed by the authorities solely based on the report of the auditor who arrived on conclusion based on a construction carried out and a formula was applied on the basis of rules and regulations of GIDC with 40% of the area is only allowed to be constructed and 40% of the total plot area of 4007.21 sq.mtrs would come to 1618 sq.mtrs., though the actual construction carried out was only for 670.68 sq.mtrs. Learned Single Judge, no doubt noticed that the plot in question was alloted by GIDC initially on the basis of lease for a period of 99 years as early as on 1.1.1988 to JC Industries which in turn executed a registered sale deed by Assignment in name of Kohinoor Industries and thereafter Kohinoor Industries executed a registered sale deed of Assignment in favour of the petitioners who are partners on 29.1.2007 and actual construction was of year 1989 and more than 17 years lapsed when action was taken by the authority and therefore, depreciation which was considered and counted for 9 years was also incorporated. Accordingly, the writ petition was allowed by quashing the impugned order passed by the competent as well as higher authority.