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NEUTRAL CITATION

C/SCA/179/2026 JUDGMENT DATED: 02/04/2026

0.2743209325421737

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 179 of 2026

FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE HEMANT M. PRACHCHHAK ==========================================================

Approved for Reporting Yes No ==========================================================

DINESHKUMAR HARJIBHAI PATEL & ORS.

Versus THE STATE OF GUJARAT & ANR.

==========================================================

Appearance:

MR ABHIJIT RATHOD(12976) for the Petitioner(s) No. 1,2,3,4 MR ANGESH PANCHAL AGP for the Respondent(s) No. 1,2 ==========================================================

CORAM:HONOURABLE MR. JUSTICE HEMANT M.

PRACHCHHAK Date : 02/04/2026

JUDGMENT

1. Rule returnable forthwith. Mr. Angesh Panchal, learned AGP for the respondents waives service of rule on behalf of the respondents. With the consent of both the sides, the present

petition is taken up for final hearing today.

2. Present petition is filed by the petitioner under Articles 14, 226 and 227 of the Constitution of India read with the provisions

of the Gujarat Stamp Act, 1958 seeking following reliefs:

“(A) YOUR LORDSHIPS may be pleased to issue a writ of certiorari or writ in the nature of certiorari or any other

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NEUTRAL CITATION

C/SCA/179/2026 JUDGMENT DATED: 02/04/2026

0.2743209325421737

appropriate writ, order or direction for quashing and setting aside the order dated 06.10.2025 passed by Chief Controlling Revenue Authority bearing no. Kramank/EJR/ Legal/ File No. 424/ 2025/16031-33 and the ex-parte order dated 02.12.2013 bearing No. Stamp/AG/D.N.6996/dated 17/9/05 (Vadaj) passed by the Deputy Collector, Stamp Duty Valuation Organization, Division-1, Ahmedabad with all consequential effects in favour

of the petitioner;

(B) Pending the final hearing and the disposal of the petition YOUR LORDSHIPS may be pleased to stay the execution, implementation and operation of the order dated 06.10.2025 passed by Chief Controlling Revenue Authority bearing no. Kramank/EJR/ Legal/ File No. 424/ 2025/16031-33 and the ex- parte order dated 02.12.2013 bearing No. Stamp/AG/D.N.6996/ dated 17/9/05 (Vadaj) passed by the Deputy Collector, Stamp Duty Valuation Organization, Division-1, Ahmedabad on any conditions that may be deemed just and proper by this Hon’ble

Court;

(C) YOUR LORDSHIPS may be pleased to pass such other order may be deemed just and proper in the circumstances of

the present case;”

3. Brief facts giving rise to the present petition are that, the petitioners along with one Smt. Bhavnaben Baldevbhai Patel formed a partnership firm with the name 'M/s. Shubham Developers'. That, the original land holders of F. P. No. 208 of T.P. Scheme No. 29 of Ahmedabad admeasuring 1865 sq.mtrs executed registered agreement to sale in favour of the firm. That, on the subject property, the firm along with the original land holders of the subject property, developed a commercial scheme by the name of 'Shanti Arcade' and they constructed various shops and ofÏces in the commercial scheme constructed over the subject property and sold all the shops and ofÏces to different persons. That, the sale of different units in the

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NEUTRAL CITATION

C/SCA/179/2026 JUDGMENT DATED: 02/04/2026

0.2743209325421737

commercial scheme (shops and ofÏces) to different purchasers came to be recorded in the Revenue Records of the subject property and as soon as all the units in the commercial scheme were sold and the name of the petitioners or the firm or any other partners came to be deleted as 'holder' and 'occupant' from the revenue records of the subject property. Consequently, the partners of the firm (including the petitioners herein) decided to dissolve the firm. That, the respondent