Mr. Dipen Sankhesara, learned advocate on behalf of M/s Vyas Associates for the petitioner, submitted that notice was issued by the Chief Controlling Revenue Authority, under the provisions Gujarat Stamp Act , 1958 and the petitioner was to file the reply.

Reply was filed; however, without giving any opportunity of hearing straight way order dated 29.02.2024 has been passed.

2. It is submitted that the provisions of Section 53 of the Act, clearly provides for affording a reasonable opportunity to the party and examination of instruments; however, in the present case, clearly, no opportunity of hearing was granted to the petitioner, and straightaway the order has been passed which, is in violation of principles of natural justice so also the provisions of Section 53A.

3. Considered the submissions. Issue notice to the respondents returnable on 11.07.2024.

4. Pertinently, the proceedings have been initiated under the provisions of Section 53A, which, reads thus:

53A. [ Revision of Collector's decision under sections 32, 32A, 39 and 41.[Section 53A was inserted, by Gujarat 13 of 1994 Section 10.]

(1)Notwithstanding anything contained in sub-section (3) of section 32, sub-section (3) o