N.V. Anjaria, J.

1. Articulated by the deft of drafter, the facts of this case are assembled with an acumen to be positioned into a one petition putting forward two sets of prayers made hand-in-hand, though as such different from each other.

2. The first prayer which the petitioner company has made in this petition filed under Articles 226 and227 of the Constitution, is for setting aside order dated 23rd October, 2015 passed by Additional Superintendent of Stamps-respondent No. 3 herein and further to declare that levy of stamp duty thereunder is without notice and without authority of law. A further prayer is made for setting aside Circular of the State Government dated 13th December, 2005.

2.1 The other part of the prayer is comprised in the third prayer which is directed against respondent Nos. 3, 5, 6 and 1, being the Collector & Additional Superintendent of Stamps, the Industries Commissioner, the Development Commissioner and the Union of India through the Secretary, Ministry of Commerce, in that order. Against these respondents the petitioner company has prayed for giving a No-objection Certificate or issuing the required Notification for decrease in Special Economic Zone (SEZ) area as required under the provisions of the Central Special Economic Zone Act, 2005 and the Rules of 2006 framed thereunder, without insisting for No Due Certificate from respondent No. 3.

2.2 Respondent No. 3-Collector & Additional Superintendent of Stamps, Gandhinagar, by the aforesaid impugned order has demanded the stamp duty from the petitioner company

"(a) to the extent of Rs. 55,45,135/- in respect of land admeasuring 3,81,665 Sq. Meters of Mouje Ankhol Taluka Vadodara as per Article 20C of Schedule 1 of the Stamp Act and further demanded an equal amount of penalty of Rs. 55,00,000/- under Section 39(1)(b) of the Stamp Act, aggregating to Rs. 01,10,46,135/-;

(b) to the tune of Rs. 65,38,515/- in respect of the land admeasuring 27,519 Sq. Meters of Mouje Bapod Taluka Vadodara as per Article 20C of Schedule 1 of the Stamp Act and further demanded an equal amount of penalty of Rs. 65,00,000/- under Section 39(1)(b) of the Stamp Act, aggregating to Rs. 01,30,38,515/- and thereby, in total, demanded stamp duty to the tune of Rs. 01,20,44,135/- and penalty to the tune of Rs. 01,20,00,000/-

(c) therefore, in respect of the aforesaid two parcels of land, the aggregate amount of stamp duty asked for from the petitioner company comes to Rs. 55,45,135/- Plus Rs. 65,35,515/-, and the total penalty of Rs. 01,20,00,000/-."

3. The facts may be outlined. They would also indicate the interaction between the two sets of prayers as above.

3.1 As per the case of the petitioner, the petitioner, a company registered under the Companies Act, 1956 is a developer of Special Economic Zone as defined in the Special Economic Zone Act, 2005 as well as the Gujarat Special Economic Zone Act, 2004. Petitioner No. 1 company wanted to set up a Technology Park in the aforesaid parcels of land at Village Ankhol and Village Bapod near Vadodara. The said lands were acquired by the Government, stated the company, upon its request; it was for the purpose of setting up of Technology Park for about 101 acres of land acquired in the year 2000, Notification under Section 4 of the Land Acquisition Act, 1894 was issued on 21st January, 1998 whereas Notification under Section 6 of the Act was published on 27th June, 2000 read with amended dated 18th November, 2000. The lands were acquired under a consent award under Section 11(2) of the Land Acquisition Act dated 16th October, 2002. A tripartite agreement was entered into on 27th June, 2000 under Section 41 of the Act between the land owners, the Special Land Acquisition Officer and the petitioner company before passing of the aforesaid consent award. The consent award and the possession receipt both were passed on 16th October, 2002.

3.2 The State Government brought into force Special Economic Zone Act, 2004 and the Central Government