V. M. SAHAI, J.

We have heard Mr. M. 1. Hava, learned Counsel for the appellant and Ms. Krina Calla, learned A.G.P. for the respondents.

2. The short question which arises for consideration in this Letters Patent Appeal is whether the Deputy Collector, Stamp Duty Valuation, Ahmedabad, respondent No.2 herein, has power under Sec. 39(1)(b) of the Bombay Stamp Act, 1958 (hereinafter referred to as the Act) to issue notice on 2/11-4-2012 demanding deficit stamp duty when the deed of sale has been duly registered by the Sub-Registrar of Assurances on 15-4-2008 and has been returned back to the appellant?

3 The facts in brief, are that the appellant purchased the right, title and interest in all the piece and parcels of vacant land bearing Survey Nos. 36, 37, 38, 39, 40, 41 and 42 (part) of Village Odhav and Survey Nos. 74, 75/1, 75/2, 79/1, 79/2 and 80 of Village Nikol, Taluka City, District Ahmedabad, in Court Auction (Debt Recovery Tribunal). The sale certificate was also issued to the appellant on 29-11-2004. The appellant made payment of full consideration of Rs. 4.51 crore. The Debt Recovery Tribunal, (hereinafter referred to as 'the D.R.T. '), has by its letter 23-3-2005 co