JUDGMENT :

Vineet Kothari, J.

1. The State of Gujarat has filed pre Letters Patent Appeal against the Judgment and Order dated 18.10.2016 passed by the learned Single Judge of this Court (Coram: A.J. Desai, J.), allowing the writ petition filed by the Respondent - M/s. Tulsi Rice and Pulse Mills v. Collector of Stamp and holding that on the Document in question which was described as Deed of Assignment dated 5.8.2000, the stamp duty could not be demanded by the Stamp Authorities in view of the Full Bench Decision of the Gujarat High Court in the case of Velo Industries v. Collector, Bhavnagar : 1971 ITR 291). Mr. K.M. Antani, learned Assistant Government Pleader for the Appellate - State submitted that the Document dated 5.8.2000 clearly spelled that one of the seven partners - Dharmendrasing Dajibhai Gohil assigned his interest in the leasehold land leased for 99 years by GIDC to the Partnership Firm - M/s. Tulsi Puce and Pulse Mills in favour of the continuing six partners and therefore, the assignment amounted to 'transfer' as defined in the Stamp Law and the Stamp Authority was justified in levying the stamp duty vide order dated 16.4.2008.

2. The said order dated 16.4.2008 was ea