SCA/3031320/2007 1/4 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 30313 of 2007 For Approval and Signature: HONOURABLE MR.JUSTICE JAYANT PATEL ========================================================= 1 Whether Reporters of Local Papers may be allowed to see the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ? 4 Whether this case involves a substantial question of law as to the interpretation of the constitution of India, 1950 or any order made thereunder ? 5 Whether it is to be circulated to the civil judge ? ========================================================= CHAUDHARI PREMABHAI DHARMAJI - Petitioner(s) Versus THE DEPUTY COLLECTOR & 2 - Respondent(s) ========================================================= Appearance : MR SL VAISHYA for Petitioner(s) : 1, None for Respondent(s) : 1 - 3. ========================================================= CORAM : HONOURABLE MR.JUSTICE JAYANT PATEL Date : 29/08/2008 ORAL JUDGMENT 1. Rule. Ms. Kotecha, learned AGP waives notice of rule. SCA/3031320/2007 2/4 JUDGMENT 2. In the present petition, the challenge of the petitioner is against the order passed by the Deputy Collector dated 13.11.2001 (Annexure-A) for assessment of deficit Stamp Duty of Rs.28,948/- with penalty of Rs.250/-, total Rs.29,198/-. Against the said order of the Deputy Collector dated 13.11.2001, appeal was preferred. However, the appeal is rejected vide order dated 20.01.2006 on the ground of delay. 3. Ms. Kotecha, learned AGP under the instruction of GP states that the State Government has taken a decision to reconsider all cases, where the Deputy Collector has exercised the power in mechanical manner, without considering the facts and circumstances pertaining to all document presented prior to December 2006. However, learned Asst. Government Pleader states that the matter may be remanded to the Deputy Collector as if the appeal is allowed, and Deputy Collector shall decide the matter afresh. She only submitted that the petitioner may appear before the Deputy Collector within two weeks from today. 4. As the document is presented prior to cutoff date, the present case would be covered in the general policy and the declaration made on behalf of the State Government, which has been recorded in Special Civil Application No.10177 of 2008, decided on 08.08.2008. SCA/3031320/2007 3/4 JUDGMENT 5. In view of the above declaration made on behalf of the State Government, the impugned order passed by the Deputy Collector for assessment of the stamp duty as well as the order of Appellate Authority rejecting the appeal and thereby confirming the order of the Deputy Collector is quashed and set aside with the direction that the matter shall stand restored to the Deputy Collector. 6. The petitioner shall appear before the Deputy Collector within two weeks from today. The Deputy Collector shall decide the matter in accordance with law after giving opportunity of hearing to the petitioners and shall pass the order. 7. It is hardly required to be clarified that when the order is quashed, there shall not be any recovery until afresh order is passed by the Deputy Collector. In the event, if the petitioner is aggrieved by afresh order, which may be passed by the Deputy Collector, the petitioner may resort to remedy as may be permissible in law. 8. The petition is allowed to the aforesaid extent. Rule made absolute accordingly. D.S. (JAYANT PATEL, J.) SCA/3031320/2007 4/4 JUDGMENT *bjoy