Dismissed

Makson Infra (I) Pvt. Ltd. v. State of Gujarat

Gujarat HC17 Jul 2018LPA/840/2018

Case brief

AI extract

What is this about?

The Gujarat High Court (Ahmedabad Bench) dismissed a batch of Letters Patent Appeals challenging orders collecting differential stamp duty. The Court held that appeals were barred by limitation under the Gujarat Stamp Act, 1958, and condonation was not permissible. It clarified that the pendency of a pending exemption application did not suspend the authority's power to recover duty.

What did the court decide?

All appeals in the batch are dismissed; Civil Applications stand disposed of. The Government undertakes to dispose of pending exemption applications within eight weeks.

Makson Infra (I) Pvt. Ltd. Vs State of Gujarat — Cheque Dishonour | Gujarat HC (2018)

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C/LPA/840/2018 ORDER

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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

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R/LETTERS PATENT APPEAL NO. 840 of 2018

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In SPECIAL CIVIL APPLICATION NO. 20862 of 2016 With CIVIL APPLICATION NO. 2 of 2018 With R/LETTERS PATENT APPEAL NO. 841 of 2018 In SPECIAL CIVIL APPLICATION NO. 20863 of 2016 With R/LETTERS PATENT APPEAL NO. 842 of 2018 In SPECIAL CIVIL APPLICATION NO. 20864 of 2016 With R/LETTERS PATENT APPEAL NO. 843 of 2018 In SPECIAL CIVIL APPLICATION NO. 20865 of 2016 With R/LETTERS PATENT APPEAL NO. 844 of 2018 In SPECIAL CIVIL APPLICATION NO. 20866 of 2016 With R/LETTERS PATENT APPEAL NO. 845 of 2018 With R/LETTERS PATENT APPEAL NO. 846 of 2018 In SPECIAL CIVIL APPLICATION NO. 20868 of 2016 With R/LETTERS PATENT APPEAL NO. 847 of 2018 In SPECIAL CIVIL APPLICATION NO. 20869 of 2016 With R/LETTERS PATENT APPEAL NO. 848 of 2018 In SPECIAL CIVIL APPLICATION NO. 20870 of 2016 With R/LETTERS PATENT APPEAL NO. 849 of 2018 In SPECIAL CIVIL APPLICATION NO. 20871 of 2016 With R/LETTERS PATENT APPEAL NO. 850 of 2018 In SPECIAL CIVIL APPLICATION NO. 20872 of 2016 With R/LETTERS PATENT APPEAL NO. 851 of 2018 In

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Page 1 of 15

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C/LPA/840/2018 ORDER

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SPECIAL CIVIL APPLICATION NO. 20873 of 2016 With R/LETTERS PATENT APPEAL NO. 852 of 2018 In SPECIAL CIVIL APPLICATION NO. 20874 of 2016 With R/LETTERS PATENT APPEAL NO. 853 of 2018 In SPECIAL CIVIL APPLICATION NO. 20875 of 2016 With R/LETTERS PATENT APPEAL NO. 854 of 2018 In SPECIAL CIVIL APPLICATION NO. 20876 of 2016 With R/LETTERS PATENT APPEAL NO. 855 of 2018 In SPECIAL CIVIL APPLICATION NO. 20877 of 2016 With R/LETTERS PATENT APPEAL NO. 856 of 2018 In SPECIAL CIVIL APPLICATION NO. 20878 of 2016 With R/LETTERS PATENT APPEAL NO. 857 of 2018 In SPECIAL CIVIL APPLICATION NO. 20879 of 2016 With R/LETTERS PATENT APPEAL NO. 858 of 2018 In SPECIAL CIVIL APPLICATION NO. 20880 of 2016 With R/LETTERS PATENT APPEAL NO. 859 of 2018 In SPECIAL CIVIL APPLICATION NO. 20881 of 2016 With R/LETTERS PATENT APPEAL NO. 860 of 2018 In SPECIAL CIVIL APPLICATION NO. 20882 of 2016 With R/LETTERS PATENT APPEAL NO. 861 of 2018 In SPECIAL CIVIL APPLICATION NO. 20883 of 2016 With R/LETTERS PATENT APPEAL NO. 862 of 2018 In SPECIAL CIVIL APPLICATION NO. 20884 of 2016 With R/LETTERS PATENT APPEAL NO. 863 of 2018 In

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Page 2 of 15

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C/LPA/840/2018 ORDER

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SPECIAL CIVIL APPLICATION NO. 20885 of 2016 With R/LETTERS PATENT APPEAL NO. 864 of 2018 In SPECIAL CIVIL APPLICATION NO. 20886 of 2016 With R/LETTERS PATENT APPEAL NO. 865 of 2018 In SPECIAL CIVIL APPLICATION NO. 186 of 2017 With R/LETTERS PATENT APPEAL NO. 866 of 2018 In SPECIAL CIVIL APPLICATION NO. 187 of 2017 With R/LETTERS PATENT APPEAL NO. 867 of 2018 In SPECIAL CIVIL APPLICATION NO. 189 of 2017 With R/LETTERS PATENT APPEAL NO. 868 of 2018 In SPECIAL CIVIL APPLICATION NO. 190 of 2017 With R/LETTERS PATENT APPEAL NO. 869 of 2018 In SPECIAL CIVIL APPLICATION NO. 191 of 2017 With R/LETTERS PATENT APPEAL NO. 870 of 2018 In SPECIAL CIVIL APPLICATION NO. 192 of 2017 With R/LETTERS PATENT APPEAL NO. 871 of 2018 In SPECIAL CIVIL APPLICATION NO. 193 of 2017 With R/LETTERS PATENT APPEAL NO. 872 of 2018 In SPECIAL CIVIL APPLICATION NO. 194 of 2017 With R/LETTERS PATENT APPEAL NO. 873 of 2018 In SPECIAL CIVIL APPLICATION NO. 195 of 2017 With R/LETTERS PATENT APPEAL NO. 874 of 2018 In SPECIAL CIVIL APPLICATION NO. 196 of 2017 With R/LETTERS PATENT APPEAL NO. 875 of 2018 In

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Page 3 of 15

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C/LPA/840/2018 ORDER

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SPECIAL CIVIL APPLICATION NO. 197 of 2017 With R/LETTERS PATENT APPEAL NO. 876 of 2018 In SPECIAL CIVIL APPLICATION NO. 198 of 2017 With R/LETTERS PATENT APPEAL NO. 877 of 2018 In SPECIAL CIVIL APPLICATION NO. 199 of 2017 With R/LETTERS PATENT APPEAL NO. 878 of 2018 In SPECIAL CIVIL APPLICATION NO. 201 of 2017 With R/LETTERS PATENT APPEAL NO. 879 of 2018 In SPECIAL CIVIL APPLICATION NO. 203 of 2017 With R/LETTERS PATENT APPEAL NO. 880 of 2018 In SPECIAL CIVIL APPLICATION NO. 204 of 2017 With R/LETTERS PATENT APPEAL NO. 881 of 2018 In SPECIAL CIVIL APPLICATION NO. 205 of 2017 With R/LETTERS PATENT APPEAL NO. 882 of 2018 In SPECIAL CIVIL APPLICATION NO. 206 of 2017 With R/LETTERS PATENT APPEAL NO. 883 of 2018 In SPECIAL CIVIL APPLICATION NO. 207 of 2017 With R/LETTERS PATENT APPEAL NO. 884 of 2018 In SPECIAL CIVIL APPLICATION NO. 208 of 2017 With R/LETTERS PATENT APPEAL NO. 885 of 2018 In SPECIAL CIVIL APPLICATION NO. 210 of 2017 With R/LETTERS PATENT APPEAL NO. 886 of 2018 In SPECIAL CIVIL APPLICATION NO. 211 of 2017 With R/LETTERS PATENT APPEAL NO. 887 of 2018 In

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C/LPA/840/2018 ORDER

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SPECIAL CIVIL APPLICATION NO. 213 of 2017 With R/LETTERS PATENT APPEAL NO. 888 of 2018 In SPECIAL CIVIL APPLICATION NO. 214 of 2017 With R/LETTERS PATENT APPEAL NO. 889 of 2018 In SPECIAL CIVIL APPLICATION NO. 215 of 2017 With R/LETTERS PATENT APPEAL NO. 890 of 2018 In SPECIAL CIVIL APPLICATION NO. 218 of 2017 With R/LETTERS PATENT APPEAL NO. 891 of 2018 In SPECIAL CIVIL APPLICATION NO. 220 of 2017 With R/LETTERS PATENT APPEAL NO. 892 of 2018 In SPECIAL CIVIL APPLICATION NO. 221 of 2017 With R/LETTERS PATENT APPEAL NO. 893 of 2018 In SPECIAL CIVIL APPLICATION NO. 222 of 2017 With R/LETTERS PATENT APPEAL NO. 894 of 2018 In SPECIAL CIVIL APPLICATION NO. 223 of 2017 With R/LETTERS PATENT APPEAL NO. 895 of 2018 In SPECIAL CIVIL APPLICATION NO. 224 of 2017 With R/LETTERS PATENT APPEAL NO. 896 of 2018 In SPECIAL CIVIL APPLICATION NO. 225 of 2017 With R/LETTERS PATENT APPEAL NO. 897 of 2018 In SPECIAL CIVIL APPLICATION NO. 226 of 2017 With R/LETTERS PATENT APPEAL NO. 898 of 2018 In SPECIAL CIVIL APPLICATION NO. 227 of 2017 With R/LETTERS PATENT APPEAL NO. 899 of 2018 In

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C/LPA/840/2018 ORDER

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SPECIAL CIVIL APPLICATION NO. 228 of 2017 With R/LETTERS PATENT APPEAL NO. 900 of 2018 In SPECIAL CIVIL APPLICATION NO. 229 of 2017 With R/LETTERS PATENT APPEAL NO. 901 of 2018 In SPECIAL CIVIL APPLICATION NO. 231 of 2017 With R/LETTERS PATENT APPEAL NO. 902 of 2018 In SPECIAL CIVIL APPLICATION NO. 232 of 2017 With R/LETTERS PATENT APPEAL NO. 903 of 2018 In SPECIAL CIVIL APPLICATION NO. 233 of 2017 With R/LETTERS PATENT APPEAL NO. 904 of 2018 In SPECIAL CIVIL APPLICATION NO. 234 of 2017 With R/LETTERS PATENT APPEAL NO. 905 of 2018 In SPECIAL CIVIL APPLICATION NO. 236 of 2017 With R/LETTERS PATENT APPEAL NO. 906 of 2018 With R/LETTERS PATENT APPEAL NO. 907 of 2018 In SPECIAL CIVIL APPLICATION NO. 267 of 2017 With R/LETTERS PATENT APPEAL NO. 908 of 2018 In SPECIAL CIVIL APPLICATION NO. 268 of 2017 With R/LETTERS PATENT APPEAL NO. 909 of 2018 In SPECIAL CIVIL APPLICATION NO. 269 of 2017 With R/LETTERS PATENT APPEAL NO. 910 of 2018 In SPECIAL CIVIL APPLICATION NO. 271 of 2017 With R/LETTERS PATENT APPEAL NO. 911 of 2018 With R/LETTERS PATENT APPEAL NO. 912 of 2018 In

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C/LPA/840/2018 ORDER

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SPECIAL CIVIL APPLICATION NO. 241 of 2017 With R/LETTERS PATENT APPEAL NO. 913 of 2018 With R/LETTERS PATENT APPEAL NO. 914 of 2018 With R/LETTERS PATENT APPEAL NO. 915 of 2018 With R/LETTERS PATENT APPEAL NO. 916 of 2018 In SPECIAL CIVIL APPLICATION NO. 242 of 2017 With R/LETTERS PATENT APPEAL NO. 917 of 2018 In SPECIAL CIVIL APPLICATION NO. 243 of 2017 With R/LETTERS PATENT APPEAL NO. 918 of 2018 With R/LETTERS PATENT APPEAL NO. 919 of 2018 With R/LETTERS PATENT APPEAL NO. 920 of 2018 With R/LETTERS PATENT APPEAL NO. 921 of 2018 In SPECIAL CIVIL APPLICATION NO. 244 of 2017 With R/LETTERS PATENT APPEAL NO. 922 of 2018 In SPECIAL CIVIL APPLICATION NO. 245 of 2017 With R/LETTERS PATENT APPEAL NO. 923 of 2018 With R/LETTERS PATENT APPEAL NO. 924 of 2018 In SPECIAL CIVIL APPLICATION NO. 280 of 2017 With R/LETTERS PATENT APPEAL NO. 925 of 2018 In SPECIAL CIVIL APPLICATION NO. 281 of 2017 With R/LETTERS PATENT APPEAL NO. 926 of 2018 In SPECIAL CIVIL APPLICATION NO. 246 of 2017 With R/LETTERS PATENT APPEAL NO. 927 of 2018 In SPECIAL CIVIL APPLICATION NO. 247 of 2016 With

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C/LPA/840/2018 ORDER

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R/LETTERS PATENT APPEAL NO. 928 of 2018 In SPECIAL CIVIL APPLICATION NO. 282 of 2017 With R/LETTERS PATENT APPEAL NO. 929 of 2018 In SPECIAL CIVIL APPLICATION NO. 250 of 2017 With R/LETTERS PATENT APPEAL NO. 930 of 2018 In SPECIAL CIVIL APPLICATION NO. 251 of 2017 With R/LETTERS PATENT APPEAL NO. 931 of 2018 With R/LETTERS PATENT APPEAL NO. 932 of 2018 In SPECIAL CIVIL APPLICATION NO. 252 of 2017 With R/LETTERS PATENT APPEAL NO. 933 of 2018 In SPECIAL CIVIL APPLICATION NO. 253 of 2017 With R/LETTERS PATENT APPEAL NO. 934 of 2018 In SPECIAL CIVIL APPLICATION NO. 254 of 2017 With R/LETTERS PATENT APPEAL NO. 935 of 2018 In SPECIAL CIVIL APPLICATION NO. 255 of 2017 With R/LETTERS PATENT APPEAL NO. 936 of 2018 In SPECIAL CIVIL APPLICATION NO. 256 of 2017 With R/LETTERS PATENT APPEAL NO. 937 of 2018 In SPECIAL CIVIL APPLICATION NO. 257 of 2018 With R/LETTERS PATENT APPEAL NO. 938 of 2018 In SPECIAL CIVIL APPLICATION NO. 258 of 2017 With R/LETTERS PATENT APPEAL NO. 939 of 2018 In SPECIAL CIVIL APPLICATION NO. 259 of 2017 With R/LETTERS PATENT APPEAL NO. 940 of 2018 With

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C/LPA/840/2018 ORDER

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R/LETTERS PATENT APPEAL NO. 941 of 2018 With R/LETTERS PATENT APPEAL NO. 942 of 2018 In SPECIAL CIVIL APPLICATION NO. 262 of 2017 With R/LETTERS PATENT APPEAL NO. 943 of 2018 In SPECIAL CIVIL APPLICATION NO. 263 of 2017 With R/LETTERS PATENT APPEAL NO. 944 of 2018 In SPECIAL CIVIL APPLICATION NO. 264 of 2017 With R/LETTERS PATENT APPEAL NO. 945 of 2018 In SPECIAL CIVIL APPLICATION NO. 265 of 2017 With R/LETTERS PATENT APPEAL NO. 947 of 2018 In

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SPECIAL CIVIL APPLICATION NO. 266 of 2017

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============================================= MAKSON INFRA (I) PVT LTD

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Versus

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STATE OF GUJARAT

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============================================= Appearance:

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MR KIRTIDEV R DAVE(3267) for the PETITIONER(s) No. 1 MS MANISHA LAVKUMAR, GOVERNMENT PLEADER WITH MR. DM DEVNANI, AGP for the RESPONDENT(s) No. 1 – 3.

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

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CORAM: HONOURABLE THE CHIEF JUSTICE MR. R.SUBHASH REDDY

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and HONOURABLE MR.JUSTICE VIPUL M. PANCHOLI

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Date : 17/07/2018

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ORAL ORDER

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(PER : HONOURABLE THE CHIEF JUSTICE MR. R.SUBHASH REDDY)

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[1] This batch of Letters Patent Appeals, is filed under

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Clause 15 of the Letters Patent by the original petitioners in Special

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Civil Application No.20862 of 2016 and allied matters, aggrieved

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C/LPA/840/2018 ORDER

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by the common order dated 09.03.2017 passed by the learned Single Judge.

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[2] For the purpose of disposal of these appeals, we treat Letters Patent Appeal No.840 of 2018, which is directed against the order passed in Special Civil Application No.20862 of 2016, as lead matter.

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[3] The appellant – original petitioner, has purchased the

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land bearing Survey No.244, situated at Village – Kaliveji by registered Sale Deed dated 15.09.2008 for consideration amount of Rs.8,66,000/-. Subsequently, on the ground that the Stamp Duty was not paid as required, as per Jantri value of the land in question, 3^rd respondent has initiated proceedings to collect additional stamp duty. Notice dated 02.01.2006 was issued asking the original petitioner to show cause why the amount for additional stamp duty should not be recovered. After considering explanation offered by the original petitioner, 3^rd respondent – competent authority has passed order demanding payment of differential stamp duty.

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C/LPA/840/2018 ORDER

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[4] Against the order of 3^rd respondent – competent authority, the appellant herein carried the matter by way of appeal before the Departmental Appellate Authority, as per the provisions of the Gujarat Stamp Act, 1958 ( 'the Act, 1958' for short). As the appeals were not filed within limitation as prescribed under Section 53 of the Act, 1958, the appeals were dismissed on the ground that they were not filed within limitation period and there is no provision to condone delay in preferring the appeals. Challenging the orders passed by primary authority and appellate authority, aforesaid Special Civil Application is filed, which is dismissed by the learned Single Judge along with allied matters vide common order dated 09.03.2017.

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[5] In this appeal, it is contended by learned Counsel for the appellant that for seeking exemption from payment of stamp duty, the appellant herein has already filed application on 12.12.2012 before the Government and such application is not considered and it is pending. It is the case of the appellant that as per Government Resolution dated 20.10.2011, issued by the Industries and Mines Department, Government of Gujarat, the appellant is entitled for exemption. Learned Counsel appearing for

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C/LPA/840/2018 ORDER

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the appellant has placed reliance on Clause 3.4(b) of the said Government Resolution. It is contended that in view of pendency of such application seeking exemption, there is no reason or justification to recover differential stamp duty at this stage, during the pendency of application for exemption.

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[6] On the other hand, learned Government Pleader appearing for the respondents has brought to our notice that all the parcel of land which was purchased by the appellants / original petitioners by various sale deeds were executed in the year 2008 i.e. much earlier to the policy notified by the Government vide G.R. dated 20.11.2011. It is contended that, in that view of the matter, there is no basis for making application seeking exemption from stamp duty for the sale deed, which were executed at earlier point of time i.e. in the year 2008. It is contended that as the application for exemption was filed only on 12.12.2012, alleging that no steps have been taken on such application, the appellant cannot seek relief to set aside the orders passed by the Competent Authority to collect differential stamp duty under the provisions of the Act of 1958.

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C/LPA/840/2018 ORDER

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[7] Having heard learned Counsel on both the sides, and after perusing the material on record, we are of the view that there is no merit in these appeals so as to interfere with the common order passed by the learned Single Judge. The competent authority under the provisions of the Gujarat Stamp Act, 1958 after issuing notice and recording reasons has passed orders for collecting differential stamp duty. Though statute provides remedy of appeal before the appellate forum, as the same was not filed within the period of limitation, the appellate authority has rejected the appeal without going into merits of the matter on the ground that the appeal was barred by limitation and there is no provision under the scheme of the Act, 1958 to condone delay. In this regard, useful reference can be made to judgment of Full Bench of this Court in the case of Jayminbhai Navinbhai Doshi v/s. State of Gujarat [2015 (1) GLH 167] , in which a Full Bench of this Court has held that appellate authority has no power to condone delay caused in filing the appeal, in case, the appeals are filed beyond the period of limitation. Further, it is held that this Court also cannot direct to condone delay in exercise of powers under Article 226 of the Constitution of India. The view taken by the Full Bench of this Court supports the reasons recorded by the appellate authority.

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C/LPA/840/2018 ORDER

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[8] Validity of the impugned orders and order passed by the learned Single Judge is assailed only on the ground that as per policy notified by the Government vide Government Resolution dated 20.10.2011, the appellant has filed application on 12.12.2012 for grant of exemption and same is not decided. It is not in dispute that sale deeds are of the year 2008 and the policy which is relied by the learned Counsel for the appellant is of the year 2011. Whether the appellant is entitled for grant of exemption on the application filed before the Government / Competent Authority or not, is a matter which is to be decided by the Competent authority, but at the same time, only on the ground that exemption application is pending, the appellant cannot seek invalidation of the impugned orders. Pendency of the application will not come in the way of the Competent Authority to pass order to recover stamp duty, in case, stamp duty is not paid as required under the Stamp Act, 1958 based on the Jantri value of the land on the date of registration.

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[9] As the appeals were not filed within the prescribed period of limitation, and further in view of the judgment of this Court in the case of Jayminbhai Navinbhai Doshi v/s. State of

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C/LPA/840/2018 ORDER

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Gujarat [2015 (1) GLH 167] , we do not find any illegality in the order passed by the appellate authority, as confirmed by the learned Single Judge. Further, as no other ground is urged in this batch of appeals, we do not find any merit in this appeals, so as to interfere with the common order passed by the learned Single Judge. Accordingly, all the appeals are dismissed. However, we make it clear that if the application/s of the original petitioners dated 12.12.2012 are pending consideration before the Competent Authority i.e. the Government, the Government shall dispose of the same as expeditiously as possible preferably within a period of eight weeks from the date of receipt of this order.

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[10] Subject to above, all the appeals are dismissed. Consequently, the Civil Applications in respective appeals also stand disposed of. No order as to cost.

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(R.SUBHASH REDDY, CJ)

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(VIPUL M. PANCHOLI, J)

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SATISH

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Makson Infra (I) Pvt. Ltd. v. State of Gujarat

Case brief

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Makson Infra (I) Pvt. Ltd. v. State of Gujarat

Case brief

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