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2006 Supreme(Guj) 331

D.N.PATEL
NEW KALINDI KARNAVATI CO-OP. HSG. SOC. LTD. – Appellant
Versus
STATE OF GUJARAT – Respondent


Advocates Appeared: K.L.PANDYA, S.J.Bharadiya

D. N. PATEL, J.

( 1 ) THIS petition has been preferred against the order dated 30th June,2003 passed by the Deputy Collector, Stamp Duty valuation, Ahmedabad and the demand notices issued by the Deputy Collector, stamp Duty Valuation. Ahmedabad, which is at Annexure "d" as well as Annexure "e" to the memo of the petition.

( 2 ) LEARNED advocate for the petitioner submitted that the order dated 30th june, 2003 passed by Deputy Collector, stamp Duty Valuation, Ahmedabad is patently dehors the provisions of the Bombay stamp (Determination of Market Value of property) Rules, 1984 (hereinafter referred to as "the Rules,1984" ). No opportunity of hearing has ever been given to the petitioner and ex-parte order has been passed as well as the order is a non-speaking order. The so called "jantri", upon which the reliance has been placed by the Deputy collector, Stamp Duty Valuation, Ahmedabad has never been supplied to the petitioner. Moreover, the document i. e. Conveyance deed was registered on 2nd September, 1995 at the office of Sub-Registrar, Ahmedabad vide registration No. 3755, whereas the so called Notices are alleged to have been given in the year 2003. Thus, it is beyond the perio



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