PATEL BABUBHAI MATHURBHAIversusSTATE OF GUJARAT

      C/SCA/16372/2025                              ORDER DATED: 30/04/2026




          IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

          R/SPECIAL CIVIL APPLICATION NO. 16372 of 2025

==========================================
              PATEL BABUBHAI MATHURBHAI & ORS.
                             Versus
                   STATE OF GUJARAT & ORS.
==========================================
Appearance:
MR. ALKESH N SHAH(3749) for the Petitioner(s) No. 1,2,3,4
MR ANGESH PANCHAL AGP for the Respondent(s) No. 1,2,3,4
==========================================

     CORAM:HONOURABLE MR. JUSTICE HEMANT M. PRACHCHHAK

                           Date : 30/04/2026

                              ORAL ORDER


1.      RULE. Learned Assistant Government Pleader waives service of
notice of rule on behalf of respondents.


2.      With the consent of learned counsel for the respective parties,
the present petition is taken up for hearing and disposal.


3.      Present petition is filed by the petitioners under Articles 226
and 227 of the Constitution of India and under the provisions the
Gujarat Stamp Act seeking the following reliefs:-

(A)      YOUR LORDSHIPS may be pleased to issue a writ of mandamus
         of any other appropriate writ order or directions in the form of
         Mandamus or any other appropriate writ quashing and setting
         the orders passed by the respondent No.1 and respondent
         No.2 dated 2-9-25 and 17.11.11 and recovery notice dated 16-
         5-25 and 29-10-25 issued by the respondent No.4 as the same
         being illegal, arbitrary and colorable exercise of power.


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      C/SCA/16372/2025                                   ORDER DATED: 30/04/2026




(B)      YOUR LORDSHIPS may be pleased to issue writ of mandamus
         or any other appropriate writ order or directions in the form of
         mandamus or any other appropriate writ pending admission
         and final disposal of this petition, the respondents, their agents
         and/or any one on behalf of the respondents more particular
         respondent No.4 i.e. Recovery Officer be restrained from
         taking any further steps in accordance with the order dated
         17-11-11 and the respondents be further directed to maintain
         status-quo.

[C]      YOUR LORDSHIPS may be pleased to pass such other or further
         order relief in the facts and circumstances of the case.


4.      Short facts of the present case are that the petitioners
purchased non-agricultural land admeasuring 11114.32 square
meters at Moje Himmatnagar for industrial business purpose and the
sale document valued at Rs.3,50,000/- was presented for registration
before the Sub Registrar, Himmatnagar. It is the case of the
petitioners that the Deputy Collector has, while passing the order,
held that consideration as mentioned in the sale deed was not
equivalent to the market value under Section 32-K of the Gujarat
Stamp Act and the stamp duty of Rs.49,000/- paid was inadequate
and     directed         one   Shri   Mukeshkumar     Mithalal   Modi      to      pay
Rs.4,95,615/- as deficit stamp duty. It is also the case of the
petitioners that the Deputy Collector issued notice for recovery of the
deficit stamp duty and then the petitioners have applied for a certified
copy of the order before the Deputy Collector. It is further the case of
the petitioners that they have filed an appeal before the Appellate
Authority, which came to be dismissed on the ground of delay and
technical defects. Being aggrieved, the present petition is filed.


5.      Heard Mr.Shah, learned counsel for the petitioners and
Mr.Panchal,        learned       Assistant     Government   Pleader       for      the


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         C/SCA/16372/2025                                                                ORDER DATED: 30/04/2026




 respondents. Perused the materials placed on record.


 6.         Learned counsel for the petitioners has submitted that the order
 dated 17.11.2011 passed by the Deputy Collector was not served
 upon the petitioner and, therefore, they could not file an appeal within
 stipulated time before the Appellate Authority and hence, the appeal
 came to be dismissed on the ground of delay.


 7.         Considering the facts and circumstances of the case and the
 averments made in the petition and the submissions of both the sides
 and perused the material placed on record, it appears that the
 respondents have not served the copy of the order to the petitioners,
 which fact is confirmed by the learned Assistant Government Pleader
 and, therefore, in the interest of justice, the matter requires to be
 remand            back         to     the       concerned               respondent              –     authority            for
 reconsideration.


 8.         In view of the above and for the foregoing reasons, the petition
 is allowed. The impugned order passed by respondent No.2 is hereby
 quashed and set aside. The matter is remanded back to the Appellate
 Authority to reconsider the same and fresh decision. The Appellate
 Authority is directed to decide the matter on its own merits and in
 accordance with law as expeditiously as possible after giving proper
 opportunity of hearing to the petitioners without being influenced by
 the earlier observations and the orders passed by the authority. Rule
 is made absolute to the aforesaid extend. There shall be no order as
 to costs. Direct service is permitted.

                                                                      (HEMANT M. PRACHCHHAK,J)
 V.R. PANCHAL

Original copy of this order has been signed by the Hon'ble Judge.
Digitally signed by: VIJAYKUMAR RAMESHBHAI PANCHAL(HC00171), PRINCIPAL PRIVATE SECRETARY, at High Court of Gujarat on 01/05/2026 17:19:07




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