H.K. RATHOD, J.

1. HEARD learned Advocate Mr. Alpesh G. Dodia for petitioner and learned AGP Ms. Jirga Jhaveri for respondent No. 1.

2. BRIEF facts of present petition are that on 28.9.2004, GSFC published one public advertisement for auction of property being land, building and machinery of M/s.Atlanta Pigments Pvt. Ltd. On 22.8.2005. petitioner was the highest bidder in auction therefore sale deed was executed between M/s. Atlanta Pigments and petitioner. The sale deed was registered as registration No.3578 before concerned authority. On 4.1.2006, respondent No.2 issued notice calling upon petitioner to pay deficit stamp duty to the extent of Rs.2,38,120/-. Against that order, petitioner has preferred appeal before respondent No.1 - Chief Controlling Revenue Authority challenging notice dated 4.1.2006 of respondent No.2 and appeal filed by petitioner was rejected on the ground of delay on 21.11.2006. Thereafter, petitioner's Advocate has made representation to respondent No.2 for returning of original sale deed by legal notice dated 4.11.2008. Thereafter, petitioner has preferred SCA (St.) No. 1885 of 2009 before this Court but, this Court has disposed of the same for non