JUDGMENT :

HEMANT M. PRACHCHHAK, J.

1. Rule returnable forthwith. Mr. Nikunj Kanara, learned Assistant Government Pleader, waives service of notice of Rule for and on behalf of the respondent No.1.

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 and 226 of the Constitution of India read with the provisions of the Gujarat Stamp Act, 1958 (hereinafter be referred to as “the Act”), petitioners have prayed for the following reliefs :

“9 (A) This Hon’ble Court may be pleased to issue a writ of certiorari and/or a writ in nature or a writ in the nature of certiorari and/or any other appropriate writ, order or direction to hold and declare that the demand of deficit stamp duty and penalty by virtue of impugned notices dated 04^th August, 2021, 20/27^th September, 2021 and 06^th April, 2023 at Annexure-A to the petition issued by respondent No.3 is without jurisdiction, authority to the Gujarat Stamp Act, 1958 and also may be to hold and declare that the impugned notices at Annexure-A to the petition are illegal, arbitrary, and violative of Article 14 of the Constitution of India and further may be pleased to quash and set aside the impugned notices at Annexure-A to the petition issued by respondent No.3;

(B) This Hon'ble court may be please to issue writ of prohibition to respondents authorities and restrain them from proceeding further with the impugn notices as the same is without jurisdiction and authority in law.

(C) Pending the admission, hearing and final disposal of this petition, this Hon'ble Court may be pleased to stay the further proceedings. initiated pursuant to issuance of impugned notices dated 04^th August, 2021, 20/27^th September, 2021 and 06^th April, 2023 at Annexure-A to the petition issued by respondent No.3;

(D) Any other and further relief or reliefs to which this Hon'ble Court deemed fit, in the interest of justice; may kindly be granted;”

4. Brief facts giving rise to the present petition are that, the land bearing Final Plot Nos. 598, 693/1, 693/2, 693/3, 693/4 and 693/5 admeasuring in aggregate about 9621 sq. mtrs., situated in Town Planning Scheme No. 3/5 (varied) at Chhadvad Sim, Taluka Sabarmati, District Ahmedabad, originally belonged to late Shri Pratapsinhji Desai, grandfather of petitioner Nos. 1 and 2. The said land was leased by the State Government on 27.03.1907/22.01.1908 for a period of 50 years for residential use with heritable and transferable rights, and constructions were put up around 1920. Upon expiry of the lease in 1958, representations were made for extension and permanent allotment. A registered partition deed dated 30.10.1972 was executed among the family members, whereby Final Plot No. 693/4 admeasuring 1161 sq. mtrs. fell to the share of Laxmansinhji Desai, father of the petitioners. After his demise on 20.08.2013, the said property devolved upon the petitioners and their names were duly mutated in the revenue records.

4.1 The State Government, by resolution dated 08.01.2007 read with corrigendum dated 02.03.2009, decided to grant the land permanently upon payment of 15% of the market value. Accordingly, the Collector by order dated 06.06.2015 directed payment of Rs. 16,00,02,041/- for all plots, which was paid proportionately by the concerned plot holders, including the petitioners, and thereafter by order dated 17.07.2015 the land was permanently allotted to the heirs of late Shri Pratapsinhji Desai on old tenure basis. The petitioners paid a total sum of Rs. 2,59,27,760/- towards their share including interest and rent, and no stamp duty was levied as the transaction was treated as an allotment and not a transfer or conveyance. However, subsequently, respondent No. 3 issued impugned notices dated 04.08.2021, September 2021 and 06.04.2023 demanding deficit stamp duty and penalty, purportedly based on audit remarks for the year 2018–19. The petitioners were not