VARSHABEN DILIPKUMAR SHAH Vs. DY COLLECTOR

JUDGEMENT

(1.) RULE. Mr. Oza, learned AGP waives the service of rule on behalf of respondents. By way of this petition, the petitioner has prayed to quash and set-aside the show-cause notice issued and proceedings initiated by respondent No. 3 as well as the order passed by respondent No. 1 and respondent No. 2 dated 09. 10. 2006.

(2.) HEARD learned Advocate for the petitioner and the learned AGP for the respondents.

(3.) IT is submitted by the learned Advocate for the petitioner that without giving any details regarding determination of market value, in printed form, order was passed by respondent No. 1 in a casual manner. It is further submitted by him that after taking into consideration certain principles regarding determining the market value of the land, respondent No. 1 passed the impugned order on the basis of which he has valued the property in question at much higher rate and therefore, deficit Stamp Duty of Rs. 1,71,699/- and fine of Rs. 250/- is required to be paid to the respondent-authorities. It is also submitted by him that the respondent authorities have not considered the fact that the petitioner has purchased the property in question by paying the market value. Therefore, it is prayed that the impugned orders passed by the respondent Authorities are required to be quashed and set aside.