SCA/1050420/2008 1/3 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 10504 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 ? ========================================================= GITABEN ASHVINKUMAR PATEL - Petitioner(s) Versus STATE OF GUJARAT & 1 - Respondent(s) ========================================================= Appearance : MR MP PRAJAPATI for Petitioner(s) : 1, MR APURVA DAVE, AGP for Respondent(s) : 1, None for Respondent(s) : 2, ========================================================= CORAM : HONOURABLE MR.JUSTICE JAYANT PATEL Date : 22/08/2008 ORAL JUDGMENT 1. Rule. Mr. Dave, learned AGP waives notice of SCA/1050420/2008 2/3 JUDGMENT rule. 2. In the present petition, the challenge of the petitioner is against the order passed by the Deputy Collector dated 28.02.2005 (Annexure-A) for assessment of deficit Stamp Duty of Rs.1,53,150/- with penalty of Rs.250/-, total Rs.1,53,400/-. 3. Mr. Dave, learned AGP under the instruction of GP states that the State Government has taken 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. He 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 also been recorded in Special Civil Application No.10177 of 2008, decided on 08.08.2008. 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 is quashed and set aside with the direction that the matter shall stand restored to the Deputy Collector. SCA/1050420/2008 3/3 JUDGMENT 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 petitioner 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.) *bjoy