the Advocates Act referred in the case of Pratishtha Developers Pvt Ltd (supra), the position of law of counting the period of 90 (Ninety) days which is for filing an appeal under Section 53(1) of the Gujarat Stamp Act, is no more res integra, and the statutory period of 90 (Ninety) days to be counted from the date of receipt of the order by the recipient – an aggrieved person, who would like to prefer an appeal. In the facts of this case, at the cost of repetition, the petitioner received the order dated 03.08.2012 passed by the Deputy Collector, Stamp Duty Valuation, Bhavnagar, which was dispatched on 04.08.2012 by the office of the Deputy Collector, Stamp Duty Valuation, Bhavnagar and was admittedly received by the petitioner through Registered Post Acknowledgment Due on 08.08.2012, and an appeal was filed on 02.11.2012. Thus, the petitioner had preferred an appeal within the 86 (Eighty Six) days from the date of receipt of such order and the ratio of law decided by this Court in the case of Pratishtha Developers Pvt Ltd (Supra), if applied in the facts of this case, the appeal filed by the petitioner is to be held that it is filed within the 90 (Ninety) days, and therefore, stand taken by the respondent authority, namely, Chief Controlling Revenue Authority by impugned order and an additional affidavit filed on 01.07.2015 is not only illegal, but contrary to the law laid down by this Court as above. In spite of the declaration of law by this Court in exercise of powers under Article 226 of the Constitution of India in the case of Pratishtha Developers Pvt Ltd (supra) interpreting the words ‘date of order’ relying on the law laid down in the case of D. Saibaba v. Bar Council of India reported in AIR 2003 SC 2502, stand taken by the deponent in para 3 of the affidavit which is reproduced in the earlier part of the
