HINABEN RATABHAI VADHER Vs. DEPUTY COLLECTOR

JUDGEMENT

(1.) BY way of this petition, the present petitioners have challenged the impugned order passed by Dy.Collector, Stamp Duty Valuation Department, Rajkot, dated 23.1.2008.

(2.) IT is submitted by the learned advocate for the petitioners that without giving any details regarding determination of market value, in printed form, order was passed by the Dy. Collector, Stamp Duty Valuation, Rajkot in a casual manner. 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 he has valued the property in question at an excessively exorbitant rate and therefore, deficit Stamp Duty of Rs.36,950/ - was required to be paid to the authorities. 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 the market value which was prevailing at the relevant time. It is also submitted by the learned advocate that the application seeking permission to file appeal by the petitioners was rejected on the ground that the appeal has to be filed within 90 days from the date of the order passed by the Deputy Collector and hence the application is time barred. Therefore, it is prayed that the decision of the respondent authority is required to be quashed and set aside.

(3.) IN support of his submission, the Learned advocate has placed reliance on the following decisions of this court: