ORDER :

VIKRAM NATH, J.

1 We have heard Ms. Shruti Pathak, learned Assistant Government Pleader for the State appellants.

2 The learned Single Judge allowed the writ petition filed by Radheshyam Developers, the sole respondent in the appeal and set aside the orders dated 19.09.2015 passed by the Collector of Stamps, Anand as also the order dated 18.04.2013 passed by the Deputy Collector, Stamp Duty Valuation Department, Anand whereby a demand of deficiency in stamp duty was raised against the petitioners. The learned Single Judge held that the stamp duty was payable on the auction price at which the petitioner had purchased the property in an open auction conducted by the Official Liquidator and such auction confirmed by the Company Judge. It further held that the price offered in the auction and accepted would be the fair market value of the property. On such findings the learned Single Judge allowed the writ petition.

3 Before us, Ms. Pathak, learned Assistant Government Pleader, has sought to argue that the stamp duty would be payable firstly on the market value to be determined at the time of the execution / registration of the sale deed and secondly that the proviso to Section 32A