IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
A.J. DESAI, J.
Vijaybahi Zinabhai Prajapati - Appellant
Vs.
State of Gujarat - Respondent
Special Civil Application No. 4483 of 2014, 4484 of 2014, 4485 of 2014, 4486 of 2014, 4487 of 2014
Decided On : 10-08-2018
Gujarat Stamp Act, 1958 - Section 53 (1) - Partnership - Petitioners are common in all these petitions and since they have raised common issues, the same were heard together and are being disposed of by this common judgment - In the present group of petitions, the petitioners have challenged the order passed by the Additional Collector, Stamp Duty as well as the order passed by the Chief Controlling Revenue Authority, Gujarat State as well as recovery notice - Held, Considering the fact that three partners who intended to correct or rectify the ownership of the properties jointly, Court is of the opinion that the authority has committed an error in treating the Rectification Deeds an instrument and treated as conveyance and has erred in ordering the same to be additionally stamped - As stated herein above, neither the interest of the property of the original owners have been transferred to any other person by executing the instrument in question, nor any other person is added by creating new right in his favour - Petition allowed. (Paras 29, 30)
A.J. Desai, J.
The petitioners are common in all these petitions and since they have raised common issues, the same were heard together and are being disposed of by this common judgment. In the present group of petitions, the petitioners have challenged the order dated 7.8.2013 passed by the Additional Collector, Stamp Duty, Valsad as well as the order dated 29.1.2014 passed by the Chief Controlling Revenue Authority, Gujarat State as well as recovery notice dated 5.2.2014 issued by the Collector, Stamp Duty, Valsad. The petitioners have also prayed for a direction to the respondents to refund the amounts that were deposited by the petitioner at the time of filing of the appeal. Following prayers have been made in each petition :-
"Special Civil Application No. 4483 of 2014
(A) Your Lordships may be pleased to Admit and allow this petition;
(B) Your Lordships may be pleased to issue a writ of mandamus or a writ of certiorari or a writ in the nature of mandamus or a writ in the nature of certiorari or any other appropriate writ, order or direction, quashing and setting aside the impugned Order dated 7.8.2013 passed by the Additional Collector, Stamp Duty, Valsad (Annexure-C) as well as the Order dated 29.1.2014 passed by the Chief Controlling Revenue Authority, Gujarat State (Annexure-B) as well as the recovery notice dated 5.2.2014 issued by the Collector, Stamp Duty, Valsad (Annexure-A) and further be pleased to direct the respondents to refund the amount Rs. 2,45,075/- deposited by the petitioner at the time of filing of the appeal in the interest of justice; OR in the alternative
(C) Your Lordships may be pleased to issue a writ of mandamus or a writ of certiorari or a writ in the nature of mandamus or a writ in the nature of certiorari or any other appropriate writ, order or direction, quashing and setting aside the impugned Order dated 7.8.2013 passed by the Additional Collector, Stamp Duty, Valsad (Annexure-C) as well as the Order dated 29.1.2014 passed by the Chief Controlling Revenue Authority, Gujarat State (Annexure-B) as well as the recovery notice dated 5.2.2014 issued by the Collector, Stamp Duty, Valsad (Annexure-A) and further be pleased to remand the matter to the respondent No.2 to register the Appeal and decide the same in accordance with law;
(D) Pending admission, hearing and final disposal of this petition, Your Lordship be pleased to stay the operation and/or implementation and/or execution of the impugned Order dated 7.8.2013 passed by the Additional Collector, Stamp Duty, Valsad (Annexure-C) as well as the Order dated 29.1.2014 passed by the Chief Controlling Revenue Authority, Gujarat State (Annexure-B) as well as the recovery notice dated 5.2.2014 issued by the Collector, Stamp Duty, Valsad (Annexure-A) in the interest of justice;
Special Civil Application No. 4484 of 2014
(A) Your Lordships may be pleased to Admit and allow this petition;
(B) Your Lordships may be pleased to issue a writ of mandamus or a writ of certiorari or a writ in the nature of mandamus or a writ in the nature of certiorari or any other appropriate writ, order or direction, quashing and setting aside the impugned Order dated 7.8.2013 passed by the Additional Collector, Stamp Duty, Valsad (Annexure-C) as well as the Order dated 29.1.2014 passed by the Chief Controlling Revenue Authority, Gujarat State (Annexure-B) as well as the recovery notice dated 5.2.2014 issued by the Collector, Stamp Duty, Valsad (Annexure-A) and further be pleased to direct the respondents to refund the amount Rs. 2,59,775/- deposited by the petitioner at the time of filing of the appeal in the interest of justice; OR in the alternative
(C) Your Lordships may be pleased to issue a writ of mandamus or a writ of certiorari or a writ in the nature of mandamus or a writ in the nature of certiorari or any other appropriate writ, order or direction, quashing and setting aside the impugned Order dated 7.8.2013 passed by the Additional Collector, Stamp D
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