N.V.ANJARIA,J. - (1.) The petitioner herein is a public trust for educational purposes, which, by filing the presentpetition under Article 226 of the Constitution, has prayed to set aside order dated 29th June, 2007/02nd July, 2007 passed by respondent No.2-Chief Controlling Revenue Authority, upholding order dated 28th June, 2005 of respondent No.3-Deputy Collector, Stamp Duty Valuation. The petitioner has also prayed to set aside said order dated 28th June, 2005 passed by respondent No.3-Deputy Collector. A further prayer is made to direct the respondents to refund the amount of deficit stamp duty paid with interest.
(2.) By the impugned orders, the Authorities required the petitioner to pay the deficit stamp duty and penalty aggregating to Rs.08,10,150/-. The petitioner has further prayed to direct the respondents to refund the said amount with interest.
(3.) The petitioner purchased the property at survey No.1244/1 at Palanpur for a consideration of Rs.02,71,12,439/- by registered sale deed dated 29th October, 2004. In that transaction the petitioner Trust exchanged as part consideration, another property belonging to it bearing survey No.48. The deed was presented before the Sub-Registrar, Palanpur for registration. The Deputy Collector exercised powers under Section 39(1) of the Bombay Stamp Act, 1958 and issued notice in November, 2004 directing the petitioner to pay the deficit stamp duty of Rs.07,59,150/-. At the time of presentation of the document for registration, the petitioner trust had paid Rs.15,18,300/- towards stamp duty, however the Deputy Collector determined the stamp duty payable to be Rs.22,77,450/- demanding the deficit part. The petitioner replied and objected to the demand. The Collector passed order dated 28th June, 2005/05th July, 2005 requiring the petitioner to pay the deficit stamp duty amount and a fine of Rs.51,000/- totaling to Rs.08,10,150/- which the petitioner deposited under protest on 18th July, 2005. Yet another notice came to be issued to the petitioner on 05th February, 2005 stating inter alia that the benefit of reduced rate of stamp duty allowed under Order dated 29th October, 1992 of the Revenue Department would not be available to the petitioner Trust. 3.1 The Order provides for reduced rate of stamp duty in respect of conveyance executed in favour of any public trust. The said Order passed in exercise of powers under Section 9 of the Bombay Stamp Act, 1958, a copy of which figures on record of the petition, may be extracted herein, JUDGEMENT_58_LAWS(GJH)9_2017.html 3.2 The petitioner preferred appeal under Section 53(1) of the Act before the Chief Controlling Revenue Authority which culminated into the impugned order. ;