CHIEF CONTROLLING REVENUE AUTHORITY Vs. NARENDRAKUMAR CHHOTALAL

JUDGEMENT

(1.) This Letters Patent Appeal is filed under Clause 15 of the Letters Patent against the oral judgment dated 04.04.2016, passed by learned Single Judge in Special Civil Application No.15151/2015 whereby upon a challenge to the order dated 30.05.2015, passed by appellant No.1 - the Chief Controlling Revenue Authority, as well as order dated 16.07.2012, passed by appellant No.2 - Deputy Collector, Stamp Duty Valuation, the writ petition came to be allowed and both the above orders came to be quash and set aside, essentially relying on decision of this Court in the case of Sandeep Texturisers Pvt. Ltd. v. State of Gujarat and Ors. reported in 2013(1) GLH 430, wherein, a Division Bench of this Court, in Paragraphs 10, 11 and 13, held as under:

(2.) Therefore, law with regard to subject-matter of the instant appeal is now no more res integra, meaning thereby, that the State - appellants in this case, could not have recorded the fact of deficit stamp duty and penalty payable under the Gujarat Stamps Act, 1958, in the Record of Rights and at the same time, could not have issued any notice for recovery of the amount against the subsequent purchaser, particularly when no steps for attachment of the land of the defaulter have been taken before sale of such land by the defaulter and therefore, liability shall not accrue on a subsequent purchaser.

(3.) In Paragraph-6 of the impugned order, learned Single Judge considered the facts of this case and applied the law laid down in the case of Sandeep Texturisers Pvt. Ltd. v. State of Gujarat and Ors . (supra). Paragraph-6 of the impugned order reads as under: