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Gangaben Hirjibhai Patel vs Superintendent Of Stamps And Inspector ... on 27 November, 2015 cites

Jayminbhai Navinbhai Doshi vs State Of Gujarat & on 5 September, 2014

11.1 However the said decision cannot be read and construed to derive or usurp the power to restrict rather artificially curtail - the time limit allowed by the Act for filing revision application under section 53. 11.2 If the said provision is construed in the manner adopted by the authority, then it will frustrate the object of the Act and the intention of the legislature.
Gujarat High Court Cites 0 - Cited by 15 - Full Document

Devang Shaileshbhai vs State Of Gujarat & 2 on 25 September, 2014

"6. Coming back to the facts of the present case and the relevant dates, which are already noted in paragraph 5 above, the Deputy Collector passed order on 27.06.2014 which was actually dispatched to the petitioner on 30.06.2014 and the petitioner received the order on 02.07.2014. The date of receipt of the order is the date of the knowledge. The limitation period of 90 days for the purpose of Section 53(1) of the Act is required to be calculated from the date of knowledge of the order, that is, from 02.07.2014. The ratio of decision in Ritaben Kamleshbhai Mehta (supra) squarely applies. The view taken by the Appellate Authority in his order dated 22.01.2015 that the appeal of the petitioner was beyond the period of limitation is evidently erroneous. The same fails to sustain."
Gujarat High Court Cites 2 - Cited by 3 - A J Desai - Full Document
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