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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/LETTERS PATENT APPEAL NO. 554 of 2014 In R/SPECIAL CIVIL APPLICATION/5775/2004 =============================================

STATE OF GUJARAT & ORS.

Versus SAHAJANAND TECHNOLOGIES PVT.LTD. & ORS.

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Appearance:

MS.HETAL PATEL, ASST.GOVERNMENT PLEADER for the Appellant(s) No. 1,2,3 Mr.PARAM SHAH WITH MR ABHISHEK M MEHTA(3469) for the Respondent(s) No. 2 MR. DERICK RAJAN THOMAS(15499) for the Respondent(s) No. 1 RULE SERVED for the Respondent(s) No. 3,4 =============================================

CORAM:HONOURABLE THE CHIEF JUSTICE MRS. JUSTICE SUNITA AGARWAL and HONOURABLE MR.JUSTICE D.N.RAY Date : 02/09/2026 ORAL JUDGMENT (PER : HONOURABLE THE CHIEF JUSTICE MRS. JUSTICE SUNITA AGARWAL)

1. Heard Ms. Hetal Patel, learned Assistant Government Pleader for the appellant State, Mr. Abhishek M. Mehta for the respondent No.2 and Mr. Derick Rajan Thomas for the respondent No.1.

2. This intra-court appeal is directed against the judgment and order dated 15.07.2013 passed by the learned Single Judge in allowing the writ petition directing the respondents to refund the stamp duty and registration fee paid by the petitioners on the lease deed dated 04.12.2003 without interest within a period of four weeks from the date of the order. The writ petition has been filed with the prayers as under :-

“10. In the premises aforesaid, the petitioner prays as under:- A. You Lordship be pleased to issue a writ of mandamus or a writ in nature of mandamus or any other appropriate writ, order or direction declaring the collection of the stamp duty on the land-lease transaction between the petitioner and the respondent no. 3 being illegal, arbitrary and without any authority of law.

B. You Lordship be pleased to issue a writ of mandamus or a writ in mature of mandamus or a by other appropriate writ, order or direction Commanding the respondent to refund the stamp duty and the registration fees paid by the petitioner on the land lease deed with the respondent no. 3 forthwith along with interest the reopen.

c. Pending notice, admission and final herein of this petition You lordship be pleased to direct the respondent no. 1 to refund the stamp duty and the registration fees paid by the petitioner on the land lease deed with the respondent No.3 on appropriate conditions/security as fit to Your lordship. D. Ex part ad interim relief in terms of prayer C granted.

E. Such other relive (s) as deemed fit may be granted to the petitioner.”

3. Ms. Hetal Patel, learned Assistant Government Pleader appearing for the State appellant would submit that the learned Single Judge has committed an error of law in proceeding to allow the writ petition on two principles of promissory estoppel and legitimate expectation which cannot be invoked in a case which is governed by the statute. The submission is that there was no exemption of stamp duty and registration fee on a lease deed executed prior to 10.02.2004. An Ordinance to provide the operation, maintenance, management and administration of a Special Economic Zone (SEZ) in the State of Gujarat and to constitute an authority and for matters connected therewith or incidental thereto was brought into force only with the notification in the Official Gazette on 10.02.2004. With the establishment of the Special Economic Zone Development Authority constituted under Section 4 of the said Ordinance, namely Gujarat Special Economic Zone Ordinance, 2004 (Gujarat Ordinance No.1 of 2004), the fiscal benefits incorporated in Chapter VIII Clause 21 of the Ordinance would prescribe for exemption of all taxes, cess, duties, etc. including stamp duty and registration fee payable on transfer of land for approved units in the SEZ (Special Economic Zone).

4. The submission is that the lease deed in question having been executed on 04.12.2003, prior to the promulgation of the Ordinance on 10.02.2004, cannot be said to be covered by the pro