K.M. Thaker, J.—The petitioner trust is seeking below mentioned relief in present petition:—

“7(A) To issue a writ of mandamus/certiorari or any other appropriate writ, order or direction quashing and setting aside the impugned notice dated 23.01.2012 at Annexure-D to the petition and the impugned order dated 01.03.2012 at Annexure-F to the petition declaring it to be ultra vires, void ab initio and non-est;”

1.1 The petitioners are aggrieved by notice dated 23.1.2012 whereby the petitioner was, vide Notice issued under Section 39(1)(b) of the Bombay Stamp Act, 1958 [hereinafter referred to as “the Act”], asked to show cause as to why deficient stamp duty in the sum of about Rs. 16.86 lacs should not be recovered with appropriate fine.

1.2 By the said notice, the petitioner was also given opportunity to appear before the authority and submit its objections against the said demand.

1.3 The petitioner is also aggrieved by order dated 1.3.2012 whereby the petitioner has been directed, in pursuance of the proceedings conducted in connection with the above referred notice dated 23.1.2012, to pay Rs. 16,86,170/- towards deficient stamp duty and Rs. 250/- towards fine.

1.4 The said ord