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NEUTRAL CITATION

C/SCA/1165/2026 JUDGMENT DATED: 02/04/2026

0.7444417859201331

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 1165 of 2026

FOR APPROVAL AND SIGNATURE:

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

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

RAVJIBHAI PREMJIBHAI PATEL & ORS.

Versus STATE OF GUJARAT & ORS.

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

Appearance:

MR RUTUL P DESAI(6498) for the Petitioner(s) No. 1,2,3,4 MS NIRALI SARDA AGP for the Respondent(s) No. 1,2,3 ==========================================================

CORAM:HONOURABLE MR. JUSTICE HEMANT M.

PRACHCHHAK Date : 02/04/2026

JUDGMENT

1. RULE returnable forthwith. Ms.Nirali Sarda, learned AGP for the respondents waives service of Rule on behalf of the respondents. With the consent of both the parties, the matter is

taken up for final hearing today.

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

the Gujarat Stamp Act, 1958 seeking following reliefs:

“(a) This Honourable Court may be pleased to issue a writ of mandamus and/or any other appropriate order direction in the nature of mandamus quashing and setting aside the impugned notice dated 11.12.2025, issued under section 53(A) of the

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NEUTRAL CITATION

C/SCA/1165/2026 JUDGMENT DATED: 02/04/2026

0.7444417859201331

Gujarat Stamp Act, 1958 seeking show cause as to why the deficit stamp duty of Rs.74,41,769/- may not be levied on the petitioners pursuant to the sale deed bearing Registration No.17685 dated 24.08.2017 being arbitrary illegal and without jurisdiction since issued after lapse of more than six years of the date of certificate issued under section 41 dated

13.10.2017;

(b) Pending admission hearing and final disposal of the present petition, Your Lordships may be pleased to stay the implementation, execution and operation of the impugned notice issued by the respondent No.2 and further direct the respondent No.2 not to proceed further with regard to the proceedings initiated under Section 53(A) of the Gujarat Stamp Act, 1958 before the respondent No.2 authority itself and pass

any order in relation to the impugned notice;

(c) Grant such other and further reliefs as may be deemed fit and proper in the interest of justice.”

3. Brief facts giving rise to the present petition are that, the petitioners entered into a registered Memorandum of Understanding with the erstwhile owners of the subject land for its purchase, subject to conversion of the land from new and restricted tenure to old tenure and for non-agricultural use. That, the Collector, Surat, exercising powers under Section 43 read with Rule 25 of the Gujarat Tenancy and Agricultural Lands Act, 1948, granted permission for conversion of the subject land from new tenure to old tenure and for non-agricultural residential use, upon payment of premium of Rs.12,36,68,800/- which was duly paid by the erstwhile owners. That, pursuant to the conversion of tenure, the erstwhile owners executed a registered Sale Deed in favour of the petitioners, registered as Sale Deed No.17685 dated 24.08.2017, for a total consideration of Rs.14,46,68,800/- and stamp duty of Rs.68,88,771/- was paid by the petitioners at the time of registration. That, at the time of registration, the

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NEUTRAL CITATION

C/SCA/1165/2026 JUDGMENT DATED: 02/04/2026

0.7444417859201331

stamp duty authority impounded the sale deed, and the respondent directed the petitioner to pay the additional stamp duty of Rs.2,00,001/- vide certificate/order dated 13.10.2017 under section 41 of the Act, 1958. That, the petitioners paid the additional deficit stamp