Agriculture Produce Market ... vs State Of Gujarat
2021 Latest Caselaw 15447 Guj

     C/SCA/13607/2021                            ORDER DATED: 01/10/2021




            IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

             R/SPECIAL CIVIL APPLICATION NO. 13607 of 2021

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         AGRICULTURE PRODUCE MARKET COMMITTEE BOTAD
                             Versus
                       STATE OF GUJARAT
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Appearance:
MR DIPEN DESAI(2481) for the Petitioner(s) No. 1
for the Respondent(s) No. 2,3
ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP(99) for the
Respondent(s) No. 1
MR. KRUTIK PARIKH, AGP for the Respondent(s) No. 1
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 CORAM:HONOURABLE MS. JUSTICE SANGEETA K. VISHEN

                            Date : 01/10/2021

                             ORAL ORDER

Heard learned Advocate Mr. Dipen Desai appearing for the petitioner.

1. It is submitted by Mr. Desai, learned Advocate, that the petitioner had applied for allotment of the land to the Collector in the year 2014, for sub-yard at village Lathidad. After following the due procedure, the State Government, has approved the proposal and consequently, the Collector has passed an order dated 09.02.2017, allotting the land while determining the value of the land at Rs. 2,54,95,470/-. It is according to the decision of the State Government, the land was decided to be allotted at 20% of the Jantri value whereas 20 acres of the land was decided to be allotted at 35% of the Jantri value as per the prevalent value of the State Government. Accordingly, the petitioner was asked to pay the amount of Rs. 2,54,95,470/-. It is submitted that the petitioner also deposited such amount. However, now, the Deputy Collector Stamp

C/SCA/13607/2021 ORDER DATED: 01/10/2021

Duty Valuation Department has determined the stamp duty on the amount of Rs. 8,49,84,200/- together with 4.9% surcharge. The petitioner, has now been directed to pay amount of Rs. 41,64,226/-. It is submitted that the said issue is no longer res integra inasmuch as, as per the proviso to Section 32(A)(1), if the consideration set forth in an instrument, is executed by the State Government, it is deemed to have been the true market value of the property which would be the subject matter of the said instrument. Reliance is placed on judgments, more particularly, judgment in the case of Jayant Shantilal Sanghvi vs. State of Gujarat reported in (2018) 12 CPGJ9, wherein, this Court has held and observed that the as per proviso contained in Section 32A, it is clear that the consideration set forth in an instrument executed by the State Government and other authorities, is deemed to be the true market value of the property.

2. Having regard to the submissions made by the learned Advocate appearing for the petitioner, issue notice to the respondents returnable on 18.10.2021. In the meantime, there shall not be any coercive recovery. Direct service is permitted.

(SANGEETA K. VISHEN,J) SINDHU NAIR