- 1 - S.B.CIVIL WRIT PETITION NO.859/2008 Adarsh Shikshan Samiti vs. State of Raj & ors. DATE OF ORDER : 7/3/2008 HON'BLE JUSTICE SHRI GOPAL KRISHAN VYAS Mr.H.R.Soni, for the petitioner. Mr.Rameshwar Dave, for the respondent. Although in this case validity of Section 65(1) of Stamps Act is challenged but same has been upheld by the Division Bench of this Court, therefore, remedy is available by way of filing revision before the Tax Board against the order passed by the Collector (Stamps), Jodhpur, but upon arguments advanced by the petitioner that for two years no proceedings were undertaken by the Collector (Stamps) and all of sudden notice was issued to the petitioner to appear before the Collector (Stamps) on 27/7/2006 but on that date case was not fixed. Later on, the matter was decided ex-parte without providing opportunity to lead evidence and to file reply. During the course of arguments, the record of the case was summoned from the office of Collector (Stamps) on 3/3/2008. The collector (Stamps) himself produced the record of the case before this Court and upon perusal of the - 2 - proceedings undertaken by the Collector (Stamps) in this matter, it is obvious that proceedings were not maintained properly but without commenting anything with regard to proceedings of the case, I deem it just and proper to quash the impugned order dated 28/12/2006 and remand the case to Collector (Stamps) for deciding the matter afresh. Accordingly, this writ petition is allowed. The order impugned dated 28/12/2006 is quashed. The matter is remanded to Collector (Stamps) to decide the same afresh after providing opportunity to the petitioner. Petitioner is directed to appear before the Collector (Stamps), Jodhpur on 25/3/2008 and submit his reply and raise his all grounds. The collector (Stamps) shall decide the matter within a period of 15 days thereafter. (GOPAL KRISHAN VYAS), J. Pankaj Baweja