ORDER :

1. By way of this petition, under Articles 226 and 227 of the Constitution of India, t he petitioner has prayed for the following reliefs :-

“9(A) Be pleased to admit and allow this petition;

(B) Be please to issue a writ of certiorari and/or any other appropriate writ, order or direction quashing and setting aside the judgment and order dated 15.01.2021 passed by the Deputy Collector Valuation Department, Bharuch in Stamp/Section- 33/Order/2021/98 in the interest of justice;

(C ) Be pleased to say the implementation of the judgment and order dated 15.01.2021 passed by the Deputy Collector, Valuation Department, in Stamp/Section-33/Order/2021/98 till the final disposal of this petition to secure the interest of justice;

(D) …….”

2. The case of the petitioner is that the petitioner – Company has changed its name from United Phosphorous Limited to UPL Limited and the Registrar of Companies has issued a certificate to that extent on 11.10.2019. This change in name is not material to the present controversy, but it is mentioned just for the sake of record. There is a plot situated in Gujarat Industrial Development Corporation (for short “GIDC“), bearing no. 750 , admeasuring 404255 s