JUDGEMENT
N.V. Anjaria, J. -
(1.)Rule. Learned Assistant Government Pleader Ms. Jyoti Bhatt waives service of rule on behalf of the respondents.
1.1 In the facts and circumstances of the case and with consent and request of learned advocates appearing for the parties, the petition was taken up for final consideration.
(2.)By filing this petition under Article 226 of the Constitution, the petitioner has prayed to set aside order dated 31.01.2015 passed by respondent No.1- Chief Revenue Controlling Authority and further to direct the said authority to decide appeal of the petitioner preferred under Section 53(1) of the Gujarat Stamp Act, 1958 on merits. By the impugned order, respondent No.1 authority has refused to entertain the appeal on the ground the same was not filed within the prescribed period of limitation.
(3.)The appeal before respondent No.1 authority was directed against order dated 04.08.2014 passed by respondent No.2 Deputy Collector, Stamp Duty Valuation Department, Nadiad, who by his order, required the petitioner to pay deficit stamp duty to the tune of Rs.4,42,115/- in respect of sale deed dated 05.04.2010. Under the said sale deed, vendors/owners Shri Dahyabhai Ravjibhai Patel, Navinbhai Ravjibhai Patel and Prafulbhai Ravjibhai Patel sold their agricultural land to one Dharmavirsinh Gangasinh Rajpurohit for a consideration of Rs.7,95,000/-. The said sale deed was executed on 05.04.2010. It appears that on 02.07.2009, the said land owners had executed power-of-attorney in favour of the petitioner in respect of the said land made subject matter of the said sale deed.
3.1 The Deputy Collector passed order on 04.08.2014. It is the case of the petitioner that the order was dispatched by Registered AD Post on 05.08.2014 and the same was received by the petitioner on 06.08.2014. The aggrieved petitioner preferred appeal before respondent No.1 fulfilling the condition of deposit of 25% amount of the deficit stamp duty as required under Section 53(1) for preferring the appeal. According to the appellate authority-respondent No.1, the appeal was presented on 05.11.2014, therefore the same was beyond the period of 90 days from the date of the order of the Deputy Collector, hence not entertain able.
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