Gujarat High Court
State Of Gujarat vs Patel Associates on 4 November, 2025
Author: Sunita Agarwal
Bench: Sunita Agarwal
NEUTRAL CITATION
C/CA/1863/2021 ORDER DATED: 04/11/2025
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/CIVIL APPLICATION (FOR LEAVE TO APPEAL) NO. 1863 of 2021
In R/LETTERS PATENT APPEAL NO. 1203 of 2025
With
R/CIVIL APPLICATION NO. 5378 of 2025
(F/CIVIL APPLICATION NO. 24797 of 2021)
In
R/LETTERS PATENT APPEAL NO. 1203 of 2025
(F/LETTERS PATENT APPEAL NO. 24795 of 2021)
With
R/LETTERS PATENT APPEAL NO. 1203 of 2025
In
R/SPECIAL CIVIL APPLICATION NO. 14448 of 2017
With
CIVIL APPLICATION (FOR STAY) NO. 1 of 2021 In R/LETTERS PATENT
APPEAL NO. 1203 of 2025
In
R/SPECIAL CIVIL APPLICATION NO. 14448 of 2017
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STATE OF GUJARAT & ANR.
Versus
PATEL ASSOCIATES & ORS.
==========================================================
Appearance:
MR SANJAY UDHWANI, ASSISTANT GOVERNMENT PLEADER for the
Applicant(s) No. 1,2
DELETED for the Respondent(s) No. 2
MOHINI H DAVE(7849) for the Respondent(s) No. 1
NOTICE SERVED for the Respondent(s) No. 3,4,5,6
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CORAM:HONOURABLE THE CHIEF JUSTICE MRS. JUSTICE
SUNITA AGARWAL
and
HONOURABLE MR.JUSTICE D.N.RAY
Date : 04/11/2025
ORAL ORDER
(PER : HONOURABLE THE CHIEF JUSTICE MRS. JUSTICE SUNITA AGARWAL) ORDER IN CIVIL APPLICATION (CONDONATION OF Page 1 of 7 Uploaded by A. B. VAGHELA(HC01079) on Mon Nov 10 2025 Downloaded on : Mon Nov 10 20:47:09 IST 2025 NEUTRAL CITATION C/CA/1863/2021 ORDER DATED: 04/11/2025 undefined DELAY):-
The delay in filing the application seeking leave to appeal is explained to the satisfaction of the Court. The delay condonation application is hereby allowed. The delay in filing the application is hereby condoned.
The Registry is directed to allot the regular number to the Letters Patent Appeal, forthwith.
ORDER IN CIVIL APPLICATION (FOR LEAVE TO APPEAL):-
1. This is a wholly misconceived application seeking leave to appeal filed on behalf of the State of Gujarat that too through the Commissioner of Commercial Tax. At the outset, we may note that the State Gujarat cannot be represented through the Commissioner of Commercial Tax. The applicant no.1, therefore, being not properly represented, cannot maintain the leave application.
2. In so far as the applicant no.2 namely the Commercial Tax Officer is concerned, the said applicant is neither Page 2 of 7 Uploaded by A. B. VAGHELA(HC01079) on Mon Nov 10 2025 Downloaded on : Mon Nov 10 20:47:09 IST 2025 NEUTRAL CITATION C/CA/1863/2021 ORDER DATED: 04/11/2025 undefined necessary nor proper party to the proceedings of the writ Court which has resulted in passing the judgment and order dated 19.09.2017 passed by the learned Single Judge, which is sought to be challenged by seeking leave to file appeal by means of the present application.
3. Pertinent is to note that the writ petition invoking jurisdiction of this Court under Article 226 of the Constitution of India has been filled challenging the action on the part of the revenue authorities in refusing to mutate the name of the petitioner in the revenue records and the order passed by the Secretary, Revenue Department (Appeals) dated 24.04.2017 passed in Revision Application No.116 of 2013. There was also a challenge to the order dated 27.04.2011 passed by the respondent no.5 before the writ court namely the Secretary Revenue Department (Disputes).
4. The learned Single Judge while noticing the fact that the revenue authorities had declined to mutate the name of petitioner in the records of right on the ground that there are outstanding dues of the Sales Tax Department against the original owner of the property in question namely the Page 3 of 7 Uploaded by A. B. VAGHELA(HC01079) on Mon Nov 10 2025 Downloaded on : Mon Nov 10 20:47:09 IST 2025 NEUTRAL CITATION C/CA/1863/2021 ORDER DATED: 04/11/2025 undefined borrower, has further noted that the petitioner was an auction purchaser and a sale-deed dated 29.07.2010 came to be executed in favour of the petitioner by the Recovery Officer, Debt Recovery Tribunal. The public auction was conducted by the Debt Recovery Tribunal pursuant to recovery issued by it.
5. In so far as the stand of the revenue authorities about the charge created by the Commercial Tax Department over the property in question, it was noted by the learned Single Judge that the applicant no.2 herein namely, Commercial Tax Officer, Dahod wrote a letter dated 13.01.2010 to the Recovery Officer, Debt Recovery Tribunal making a request that unless and until the government dues were paid, the attachment shall remain continued and title be not cleared by the Office of the Commercial Tax Department. The said objections raised by the Commercial Tax Officer, Dahod were looked into by the Debt Revenue Tribunal and vide order dated 26.07.2010 and the Tribunal had overruled the same.
6. Having noted the same, the learned Single Judge has recorded that the Sales Tax Department [Commercial Tax Department], if was aggrieved in any manner ought to have Page 4 of 7 Uploaded by A. B. VAGHELA(HC01079) on Mon Nov 10 2025 Downloaded on : Mon Nov 10 20:47:09 IST 2025 NEUTRAL CITATION C/CA/1863/2021 ORDER DATED: 04/11/2025 undefined challenged the order passed by the Debt Recovery Tribunal dated 26.07.2010 before the Appellate Tribunal or any other appropriate authority.
7. Taking note of the above, the learned Single Judge has issued the following directions:-
"6. Having heard the learned counsel appearing for the parties and having considered the materials on record, I am of the view that the name of the petitioner should be mutated in the record of the rights at the earliest. I am of the view that once the Debt Recovery Tribunal has passed an order rejecting the claim filed by the Commercial Tax Officer, Dahod and finalized the sale in favour of the petitioner, then the revenue authority is obliged to mutate the name of the petitioner. Whatever may be the dispute with the Sales Tax Department, the same will have to be thrashed out in accordance with law. In fact, if the Sales Tax Department was aggrieved in any manner by the order of the Debt Recovery Tribunal rejecting their claim, then the order ought to have challenged before the Appellate Tribunal or any other appropriate authority.
Without expressing any further opinion on the issue with regard to the dues of the Sales Tax Department, this petition is disposed of with a direction to the revenue authority to mutate the name of the petitioner in the revenue record."
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NEUTRAL CITATION C/CA/1863/2021 ORDER DATED: 04/11/2025 undefined
8. Considering the observations made by the learned Single Judge in the judgment sought to be challenged before us, pertinent is to note that the only direction has been given by the learned Single Judge is to the revenue authority to mutate the name of the petitioner. In so far as the dispute with the Sales Tax Department is concerned, liberty has been granted to the concerned department to take recourse to the remedy available in law.
9. In view of the above, the application filed on behalf of the Commercial Tax Officer, Dahod seeking leave to appeal to challenge the judgment and order dated 19.09.2017 on the premise that the Commercial Tax Officer, Dahod was not impleaded being necessary and proper party in the writ proceedings, is found to be misconceived. The application seeking leave to file appeal challenging the judgment and order dated 19.09.2017 is hereby dismissed being devoid of merits. No order as to costs.
ORDER IN LETTERS PATENT APPEAL:-
As the application seeking leave to file appeal Page 6 of 7 Uploaded by A. B. VAGHELA(HC01079) on Mon Nov 10 2025 Downloaded on : Mon Nov 10 20:47:09 IST 2025 NEUTRAL CITATION C/CA/1863/2021 ORDER DATED: 04/11/2025 undefined challenging the judgment and order dated 19.09.2017 is dismissed, the present appeal stands dismissed, accordingly.
Consequently, the connected Civil Application for stay would not survive and the same is disposed of accordingly.
(SUNITA AGARWAL, CJ ) (D.N.RAY,J) A. B. VAGHELA Page 7 of 7 Uploaded by A. B. VAGHELA(HC01079) on Mon Nov 10 2025 Downloaded on : Mon Nov 10 20:47:09 IST 2025