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Gujarat High Court

Sachin Udyognagar Sahakari Mandali ... vs State Of Gujarat & on 17 October, 2014

Author: Abhilasha Kumari

Bench: Abhilasha Kumari

          C/SCA/2018/2014                             ORDER




          IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

              SPECIAL CIVIL APPLICATION NO. 2018 of 2014
================================================================
     SACHIN UDYOGNAGAR SAHAKARI MANDALI LIMITED....Petitioner(s)
                             Versus
               STATE OF GUJARAT & 1....Respondent(s)
================================================================
Appearance:
MR AMIT V THAKKAR, ADVOCATE for the Petitioner(s) No. 1
MR RAKESH PATEL, ASST.GOVERNMENT PLEADER for Respondent No.1
NOTICE SERVED BY DS for the Respondent(s) No. 1 - 2
================================================================
          CORAM: HONOURABLE SMT. JUSTICE ABHILASHA
                 KUMARI

                            Date : 17/10/2014
                             ORAL ORDER

1. This   petition   under   Article­226   of   the  Constitution   of   India   has   been   preferred,   with   a  prayer   to   quash   and   set   aside   the   impugned   notice  bearing   No.Stamp/Value/REG/484/13,   dated   31.08.2013,  issued by respondent No.2­Deputy Collector, Surat, on  several grounds, as mentioned in the memorandum of the  petition.

2. After   issuance   of   notice,   respondent   No.2   has  filed an affidavit­in­reply, in which it is stated as  below :

"8. From the communication dated 24.03.2014, as  it clearly appears that the Deputy Collector   Page 1 of 3 C/SCA/2018/2014 ORDER stamp   duty   has   clarified   that   valuation   of   the sale deed bearing number 10588 has been   valuated   by   mistake.  Annexure   with   respect  to   the   above   referred   sale   deed,   requisite   stamp   duty   has   already   been   paid   by   the  petitioner.   Here   to   annex   and   mark   as   "ANNEXURE   R3"   is   the   copy   of   the   communication dated 24.03.2014.
9. In the above circumstances, therefore, since   the Deputy Collector, Stamp Duty has already   clarified the position with respect to Stamp   Duty nothing however is required to be done   by   the   present   respondent   no.2.   Hence,   the   present   respondent   no.2   will   withdraw   the   impugned notice dated 31.08.2013."

2. As seen in the above extract of the affidavit­in­ reply,   the   stand   of   respondent   No.2   is   that   the  impugned notice has been issued to the petitioner by  mistake and no stamp duty is to be paid by him.

3. On   16.10.2014,   time   was   granted   to   Mr.Rakesh  Patel, learned Assistant Government Pleader, in order  to   take   instructions.   Pursuant   thereto,   the   learned  Assistant Government Pleader states that the impugned  notice   has   been   withdrawn  vide  communication   dated  09.10.2014. A copy of the said communication is taken  Page 2 of 3 C/SCA/2018/2014 ORDER on the record of the petition.

4.  In view of the fact that the impugned notice has  been   withdrawn   by   respondent   No.2,   it   is   stated   by  Mr.Amit   V.   Thakkar,   learned   advocate   for   the  petitioner   that   the   present   petition   no   longer  survives,   therefore,   the   same   may   be   disposed   of,  accordingly.

5. Taking   into   consideration   the   above   statements  made   by   the   learned   counsel   for   the   respective  parties,   nothing   further   survives   in   the   petition,  which stands disposed of.

6. Notice is discharged. There shall be no orders as  to costs. 

(SMT. ABHILASHA KUMARI, J.) Gaurav+ Page 3 of 3