Vijay Vallabh Co-Op. Housing Society ... vs Chief Revenue Controlling Authority
2025 Latest Caselaw 8151 Guj

Gujarat High Court

Vijay Vallabh Co-Op. Housing Society ... vs Chief Revenue Controlling Authority on 20 November, 2025

                                                                                                              NEUTRAL CITATION




                           C/SCA/15629/2025                                    ORDER DATED: 20/11/2025

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                                  IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                                   R/SPECIAL CIVIL APPLICATION NO. 15629 of 2025

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                             VIJAY VALLABH CO-OP. HOUSING SOCIETY LIMITED & ANR.
                                                    Versus
                                 CHIEF REVENUE CONTROLLING AUTHORITY & ANR.
                     ==========================================================
                     Appearance:
                     MR DEVDIP BRAHMBHATT(3490) for the Petitioner(s) No. 1,2
                     MR UTSAV H KHAMAR(14493) for the Petitioner(s) No. 1,2
                     MR VAIBHAV SHARMA AGP for the Respondent(s) No. 1,2
                     ==========================================================

                          CORAM:HONOURABLE MR. JUSTICE ANIRUDDHA P. MAYEE

                                                        Date : 20/11/2025

                                                          ORAL ORDER

1. Rule, returnable forthwith. The learned AGP waives service of rule on behalf of the respondents.

2. By the present Special Civil Application, the petitioners challenge the order dated 13.06.2025 passed by the learned Chief Controlling Revenue Authority, whereby the appeal of the petitioners has been rejected on the ground that the appeal is filed after a delay of 437 days and in view of the provisions of the Gujarat Stamp Act, 1958, the delay beyond 90 days cannot be condoned by the said authority.

3. The learned counsel for the petitioners submits that by the order dated 21.03.2024, the respondent No.2 learned Collector and Additional Superintendent of Stamps, Gandhinagar has passed an order demanding the deficit stamp duty of Rs.6,17,801/- and also

NEUTRAL CITATION

C/SCA/15629/2025 ORDER DATED: 20/11/2025

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imposed the penalty of Rs.5,00,000/- and in total, an amount of Rs.11,17,801/- has been directed to the deposited with the respondent No.2.

4. The Full Bench of this Court in the case of Jayminbhai Navinbhai Doshi and ors. vs. State of Gujarat and ors. [2015(1) GLH (FB) 167], has held that the Chief Controlling Revenue Authority, exercising power under Section 53(1) of the Act, has no power of condonation of delay in filing the application beyond the period mentioned therein and it necessarily follows that the High Court in exercise of power under Article 226 of the Constitution against the order of the Chief Controlling Revenue Authority cannot condone the delay when the Chief Controlling Revenue Authority does not possess such power. Admittedly, in the present case, the appeal is filed after a delay of 437 days. Therefore, in view of the judgment of the Full Bench of this Court, the Special Civil Application is devoid of merits and is accordingly dismissed. Rule is discharged.

5. The learned counsel for the petitioners submits that the petitioners may be permitted to file an appropriate application for waiver of interest and penalty before the respondent No.2. If such an application is preferred by the petitioners, the respondent No.2 shall decide such an application on its own merits and in accordance with law.

(ANIRUDDHA P. MAYEE, J.) cmk