Oral Order

1. RULE. Rule returnable forthwith. Mr. Nikunj Kanara, learned AGP waives service of rule for the respondents.

2. With the consent of the learned counsels for the parties, the matter is taken up for final hearing and disposal.

3. By the present writ petition, the petitioner herein is seeking a direction to quash and set aside the order dated 24.05.2023 passed by the Dy. Collector, Stamp Duty Valuation Department, Valsad under the Gujarat Stamp Act, 1958 whereby it has been ordered to recover the deficit stamp duty and fine under the deed of further charge from the petitioner.

4. Mr. Bharat Raichandani, learned advocate for the petitioner submits that time and again, it has been held that the petitioner has to be given a due and effective hearing before adjudicating the show cause notice. He submits that in the present case, though the petitioner had given written submissions, the same were not considered and no hearing was also granted to the petitioner. Therefore, the impugned order be quashed and set aside and the matter be remanded back for fresh hearing. He submits that the impugned order is in breach of principles of natural justice.

5. Mr. Nikunj Kanara, learned Assistant Government Pleader for the respondent authorities submits that the impugned order records that the written submissions have been perused. Therefore, the same have been taken into consideration while passing the impugned order. He submits that appropriate orders may be passed.

6. Considered the submissions. A perusal of the impugned order shows that though it refers to written submissions submitted by the petitioner, however, the same have not been discussed in the impugned order nor any contention raised by the petitioner has been taken into consideration while passing the order of recovery of deficit stamp duty. The impugned order does not deal specifically with any of the written submissions. In view thereof, this Court is of the considered opinion that the impugned order dated 24.05.2023 is not in consonance with the principles of natural justice, in as much as, the impugned order does not effectively deal with any of the contentions raised by the petitioner. The impugned order is accordingly quashed and set aside. The Case Stamp No.1328 is remanded back to the respondent No.2 Dy. Collector, Stamp Duty Valuation Department, Valsad for fresh consideration on merits after giving due and effective hearing to the petitioner. The respondent No.2 Dy. Collector, Stamp Duty Valuation Department, Valsad shall deal with all the oral as well as written submissions of the petitioner and thereafter pass a reasoned order thereon.

7. It is made clear that this Court has not gone into the merits of the case nor any opinion is expressed thereon.

The present Special Civil Application accordingly stands disposed of. Rule is made absolute to aforesaid extent. No order as to costs.