- (1.)RULE . Learned A.G.P. Mr. Apurva Dave, waives service on behalf of the respondents.
(2.)BY way of this petition, the present petitioner has challenged the impugned order at Annexure "E" passed by the respondent no.2 -Deputy Collector, Stamp Duty Valuation Department, Office of the Deputy Collector, Porbandar, dated 30 -10 -2006/8 -11 -2006
(3.)HEARD the learned advocate for the petitioner and Mr. Apurva Dave, AGP for the respondents.
It is submitted by the learned advocate for the petitioner that without giving any details regarding determination of market value, order was passed by the respondent no.2 in a casual manner without giving any reasons whatsoever. It is submitted by him that after taking into consideration certain principles regarding determining the market value of the land, he has passed the impugned order on the basis of which the respondent no.2 has stated that the market value of the property is higher, and therefore, deficit stamp duty of Rs.28,27,170/ -including fine of Rs.250/ - was required to be paid to the authorities. Notice dated 3 -2 -2006 was to the petitioner and the petitioner filed written objections, however, the Dy.Collector without applying his mind to the written submissions submitted by the petitioner, solicited advice/opinion from the Chief Controlling Revenue Authority on whom appellate powers are vested under Section 53(2) of the Bombay Stamp Act, 1958 and passed the impugned order. It is submitted by him that the respondent authority has not considered the fact that the petitioner has purchased the property in question by paying market value then prevalent. Since the respondent no.2 has passed the impugned order after taking into consideration the advice/opinion of the appellate authority, the petitioner is also deprived of his opportunity of preferring appeal before the higher forum. Under these circumstances, it is prayed that the decision of the respondent authority is required to be quashed and set aside.