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1. Present petition is filed by the petitioner under Article 226 of the Constitution of India and under the provisions of the Gujarat Stamp Act (hereafter be referred to as "the Act") seeking following reliefs:-

(A) This Honourable Court may be pleased to issue any appropriate writ, order or direction quashing and setting aside the impugned notice No.Stamp/Section-33/GIDCVAPI/1853 dated 03.07.2024 and notice No.Stamp/Section-33/GIDC/VAPI/2504 dated 04.09.2024 being against the provisions of the Stamp Act and further be pleased to hold and declare that the action of the respondent NEUTRAL CITATION C/SCA/13825/2024 JUDGMENT DATED: 23/04/2026 undefined authority in levying of the stamp duties of the earlier transactions on the petitioner is in total violation of provisions of Section 32(A) 4 of The Gujarat Stamp Act, 1958.
(B) This Honourable Court may be pleased to issue any appropriate writ, order or direction, directing the respondent authorities to only levy stamp duty to the extent of the present transaction by which the subject land was transferred in favour of the present petitioner.
(C) Pending admission, hearing and final disposal of the present petition, this Honourable Court may be pleased to stay the notice No.Stamp/Section-33/GIDCVAPI/1853 dated 03.07.2024 and notice No.Stamp/Section-33/GIDC/VAPI/2504 dated 04.09.2024 and further be pleased to direct the respondent authorities to register the document to be presented by the petitioner by levying appropriate stamp duty in accordance with the application of the petitioner.
(D) Grant such other and further relief/s as may be deemed fit and proper in the interest of justice.

2. The facts of the present case are that the land bearing survey No. 725 paiki, Plot No.A/2 Type Shed - 11, Taluka: Vapi, District:

Valsad admeasuring 8528 square meters came to be allotted to M/s. Leo Chemical Industries by the GIDC vide order No.GIDC/VPI/S.O./694 dated 15.04.1971 on which the leviable stamp duty to be paid as per the authorities was Rs.13,000/-. Thereafter, the GIDC vide order No.GIDC/RM-I/VPI/SHD/TFR/5387 dated 27.07.1981 transferred the land to M/s.Surendra Industries on which the leviable stamp duty to be paid was Rs.14,32,800/- and the said transfer was not approved as per communication dated 08.01.1982 addressed to M/s.Leo Chemical Industries by Regional Manager, GIDC Vapi.
2.1 That in the year 1982, the land was transferred from M/s.Leo Chemical Industries to M/s.Besta Cosmetics Limited by GIDC vide order No.GIDC/VPI/SO/TRF/SHD/9067 dated 08.10.1982 and the amount of stamp duty leviable was Rs.14,32,800/-. Subsequently, NEUTRAL CITATION C/SCA/13825/2024 JUDGMENT DATED: 23/04/2026 undefined M/s.Besta Cosmetics availed a loan of Rs.3,20,000/- on the land and it was supposed to pay stamp duty of Rs.1,12,000/-.