JUDGEMENT

(PER : HONOURABLE MR.JUSTICE R.P.DHOLARIA) Heard learned counsel Mr. Samir Afzal Khan for the appellant. Admit. Learned Assistant Government Pleader Mr. Vishal Patel waives service of notice of admission on the respondents. At the request of learned advocates for the parties, the matter is taken up for final hearing.

2. Being aggrieved by the common judgment and order dated 16th July 2014 passed in Special Civil Applications No. 9207 to 9227 of 2014, the present appellant, being the petitioner of Special Civil Application No. 9207 of 2014, has preferred this Letters Patent Appeal. The main contention of the appellant is that the authorities under the Gujarat Stamp Act , 1958 found out the alleged deficit stamp duty, which was not paid while executing their respective sale deeds. Consequently, he was served with a notice for payment of deficit stamp duty.

3. Being aggrieved by the aforesaid notice, the appellant has preferred a reference application before the Chief Controlling Revenue Autho