N.V.ANJARIA, J.

The petitioner herein is a public trust for educational purposes, which, by filing the present petition under Article 226 of the Constitution, has prayed to set aside order dated 29th June, 2007/02nd July, 2007 passed by respondent No.2-Chief Controlling Revenue Authority, upholding order dated 28th June, 2005 of respondent No.3-Deputy Collector, Stamp Duty Valuation. The petitioner has also prayed to set aside said order dated 28th June, 2005 passed by respondent No.3-Deputy Collector. A further prayer is made to direct the respondents to refund the amount of deficit stamp duty paid with interest.

2. By the impugned orders, the authorities required the petitioner to pay the deficit stamp duty and penalty aggregating to Rs.08,10,150/-. The petitioner has further prayed to direct the respondents to refund the said amount with interest.

3. The petitioner purchased the property at survey No.1244/1 at Palanpur for a consideration of Rs.02,71,12,439/- by registered sale deed dated 29th October, 2004. In that transaction the petitioner Trust exchanged as part consideration, another property belonging to it bearing survey No.48. The deed was presented before the Sub