IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No 9325 of 2004 with SPECIAL CIVIL APPLICATION Nos 9329 to 9331 of 2004 For Approval and Signature: HON'BLE MR.JUSTICE K.S.JHAVERI ============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements? 2. To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement? 4. Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder? 5. Whether it is to be circulated to the concerned : NO Magistrate/Magistrates,Judge/Judges,Tribunal/Tribunals? -------------------------------------------------------------- VIJAY HATHISING SHAH Versus COLLECTOR OF STAMPS AHMEDABAD, GYMKHANA -------------------------------------------------------------- Appearance: MR SHALIN N MEHTA for Petitioner No. 1 MR MR MENGDEY A.G.P. for Respondent No. 1-3 -------------------------------------------------------------- CORAM : HON'BLE MR.JUSTICE K.S.JHAVERI Date of decision: 02/11/2004 ORAL JUDGEMENT 1. In these petitions the petitioners have challenged the impugned notices issued by the Collector calling upon the petitioners to show cause as to why differential stamp duty plus penalty be not levied on them in respect of the instruments (Sale Deeds) of the lands in question. 2. Affidavit in reply has been filed on behalf of the respondents wherein it is stated that the petitioners were heard from time to time carefully and after considering the evidence adduced, the respondent authority ordered that the market value shown in the aforesaid instruments was reasonable and no deficit stamp duty was required to be recovered and that the instruments was ordered to be returned to the petitioners. 3. Learned counsel for the petitioners submitted that since the respondent authorities have returned the original documents the impugned notice issued by the respondent authorities does not survive. He further submitted in view of the affidavit in reply it is clear that the authority has accepted the valuation done by the petitioners. 4. In view of the fact that the valuation made by the petitioners has been accepted by the respondent authorities and the instruments were returned to the petitioners, the impugned notices are quashed and set aside. Rule is made absolute to the aforesaid extent with no order as to costs. [K.S. JHAVERI, J.] /phalguni/