Abhilasha Kumari, J.

1. Rule. Mr. P.P. Banaji, learned Assistant Government Pleader waives service of notice of Rule on behalf of the respondents. On the facts and in the circumstances of the case and with the consent of learned Counsel for the respective parties, the petition is being heard and decided, finally. This petition under Art. 226 of the Constitution of India, has been preferred with a prayer to quash and set aside the orders dated 24-7-2014 and 1-9-2014, passed by respondent No. 2-Chief Controlling Authority, whereby the appeal of the petitioner against the order dated 11/12-2-2014, passed by the Deputy Collector, Stamp Duty Valuation (respondent No. 3), has not been accepted on the ground of limitation. The petitioner has also challenged the order dated 11/12-2-2014 passed by respondent No. 3, and the consequential notice dated 8/13-8-2014.

2. The brief facts of the case, to the extent they are relevant, are that the petitioner purchased property bearing Shop Nos. 305 to 309 and 312 to 314 in a building known as "Shanti Market", constructed on land bearing Sub-Plot No. 2 of Final Plot No. 139 of Town Planning Scheme No. 8 (Umarwada), in an auction conducted by De