SCA/822120/2008 1/3 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 8221 of 2008 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 ? ========================================================= GAJENDRA CHANDRAKANT OZA & 1 - Petitioner(s) Versus THE DEPUTY COLLECTOR & 2 - Respondent(s) ========================================================= Appearance : MR RC KAKKAD for Petitioner(s) : 1 - 2. NOTICE NOT RECD BACK for Respondent(s) : 1, NOTICE SERVED for Respondent(s) : 2, MS BHAVIKA KOTECHA, AGP for Respondent(s) : 3, ========================================================= CORAM : HONOURABLE MR.JUSTICE JAYANT PATEL Date : 25/07/2008 ORAL JUDGMENT 1. Rule. The learned AGP waives notice of rule. SCA/822120/2008 2/3 JUDGMENT 2. In the present petition, the challenge of the petitioner is against the order passed by the Deputy Collector as well as the Appellate Authority, whereby the Appellate Authority has dismissed the appeal on the ground that the same is presented after period of limitation as if it has no power to condone the delay. 3. This Court would have considered the matter on the aspect as to whether the approach on the part of the Appellate Authority was justified on the face of the judgement of this Court, having taken the view that it has power to condone the delay by applying Section 5 of the Limitation Act. However, learned Asst. Government Pleader stated 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. 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 for rejection of the appeal on the ground of limitation are quashed and set aside with the direction that the matter shall stand restored to the Deputy Collector. SCA/822120/2008 3/3 JUDGMENT 5. 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 petitioner and shall pass the order. 6. It is hardly required to be stated that until a fresh order is passed by the Deputy Collector, there shall be no further recovery. The amount deposited, if any, by the petitioner pending the appeal, shall remain as deposit and shall be subject to the final order which may be passed by the Deputy Collector inasmuch as if there is no assessment of the additional stamp duty, the amount shall be refunded to the petitioner and if there is assessment, the amount may be adjusted in accordance with law, without prejudice to the rights and contentions of the petitioner to prefer an appeal, as may be permissible in law. 7. The petition is allowed to the aforesaid extent. Rule made absolute accordingly. No order as to cost. (JAYANT PATEL, J.) *bjoy