JUDGMENT :

HEMANT M. PRACHCHHAK, J.

1. Rule returnable forthwith. Ms. Nirali Sarda, learned Assistant Government Pleader, waives service of notice of Rule for and on behalf of the respondents Authorities.

2. With the consent of the learned counsel appearing for the respective parties, the petition has been taken up for final hearing today.

3. By way of present petition under Articles 14, 19(1)(g), 21, 226, 227 & 300A of the Constitution of India read with the provisions of the Gujarat Stamp Act, 1958 (hereinafter be referred to as “the Act”) and the Gujarat/Bombay Stamp (Determination of Market Value of Property) Rules, 1984 (hereinafter be referred to as “the Rules”), petitioner has prayed for the following reliefs :

“(A) YOUR LORDSHIPS may be pleased to admit this Special Civil Application;

(B) YOUR LORDSHIPS may further be pleased to issue a writ of certiorari or any other appropriate writ, Order or direction in the nature of certiorari and be pleased to quash and set aside the Order dated 25.04.2022 passed by the Respondent No. 1 in Stamp/ Appeal/ 53(1)/ Rajkot-2/ 35/2021 (Annexure “A”) and the Order dated 06.09.2021 passed by the Respondent no. 2 (Annexure “B”) and the Order dated 15.07.2019 passed by the Respondent no. 1 (Annexure “C”).

(C) Pending the admission, hearing and final disposal of this petition, YOUR LORDSHIPS may be pleased to stay the further execution, operation and implementation of the Order dated 25.04.2022 passed by the Respondent no. 1 in Stamp/ Appeal/ 53(1)/ Rajkot-2/35/2021 (Annexure “A”) and the Order dated 06.09.2021 passed by the Respondent no. 2 (Annexure “B”);

(D) Any other and further relief as thought fit may kindly be granted.”

4. Brief facts giving rise to the present petition are that, upon the application of the petitioner's predecessor in title, the respondent No. 2 after adjudication in exercise of powers u/s. 31 of the Act decided that the market value of the subject property is Rs. 15,00,000/-. It is the case of the petitioner that, the petitioner purchased the subject land from Kishorbhai Vaghjibhai Lunagriya at the price of Rs. 17,80,000/- and accordingly, paid Stamp Duty of Rs. 87,500/- on the registered said sale-deed. That, the respondent No. 1 in exercise of powers u/s. 53-A of the Act, issued show-cause notice and initiated proceedings for review of the decision of the respondent No. 2 on the premise that the market value of the subject property was valued less at the relevant point of time and therefore, sufficient stamp duty was not paid on the document. That, the respondent No.1 set aside the decision of the Deputy Collector u/s. 31 of the Act and remanded the matter to the respondent No. 2 directing him to re-decide the case taking into consideration the details contained in the said Order. That, the respondent No. 2 issued show cause notice exercising powers u/s. 39(1)(b) of the Act enclosing copy of the Calculation Sheet. That, the respondent No. 2, exercising powers u/s. 32-A of the Act and Rules of 1984, passed the Order to recover deficit stamp duty of Rs. 5,66,871/- and fine of Rs. 250/- and in total, Rs. 5,67,121/- from the petitioner. That, on the basis of the Order dated 06.09.2021, an Entry No. 3243 came to be mutated creating encumbrance on the subject land certified on 25.10.2021. That, the petitioner paid Rs. 1,41,718/- towards 25% of the deficit stamp fees with a view to prefer revision. That, the petitioner challenged the Order dated 06.09.2021 passed by the respondent No. 2 by preferring Appeal No. 35 of 2021 before the respondent No. 1. That, the petitioner in support of his Appeal submitted Written Reply-cum-Arguments along with the list of documents. That, the respondent No. 1 confirmed the Order dated 06.09.2021 and rejected the Appeal of the petitioner vide its order dated 25.04.2022.

5. Being aggrieved and dissatisfied with the impugned orders dated 25.04.2022 and 06.09.2021 passed by the respondents No.1 and 2 respectively, petitioner has preferred this petiti