SCA/4257/2022

Judgment text excerpt

NEUTRAL CITATION C/SCA/4257/2022 JUDGMENT DATED: 18/06/2026 2026:GUJHC:38851 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 4257 of 2022 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE NIRZAR S. DESAI ===================================================== Approved for Reporting Yes No Yes ===================================================== NARANBHAI SAMANTBHAI @ SAMATBHAI BHARVAD(DECEASED) & ORS. Versus STATE OF GUJARAT & ORS. ===================================================== Appearance: ADITYA A CHOKSI(7835) for the Petitioner(s) No. 1.1,1.2,1.3,1.4,1.5 DECEASED LITIGANT THROUGH LEGAL HEIRS/ REPRESENTATIVES for the Petitioner(s) No. 1 MR HENIL SHAH ASSISTANT GOVERNMENT PLEADER for the Respondent(s) No. 1 ===================================================== CORAM:HONOURABLE MR. JUSTICE NIRZAR S. DESAI Date : 18/06/2026 JUDGMENT 1. Heard learned advocate Mr. Aditya Choksi appearing for the petitioner and learned Assistant Government Pleader Mr. Henil Shah appearing for the respondent-State. 2. By way of this petition, the petitioners have prayed for quashing and setting aside the Page 1 of 22 Uploaded by () on Downloaded on : Tue Jun 30 22:12:35 IST 2026 NEUTRAL CITATION C/SCA/4257/2022 JUDGMENT DATED: 18/06/2026 2026:GUJHC:38851 action/proceedings of the respondent authority and the order dated 12.10.2020 at Annexure-E, as well as the orders/actions dated 15.12.2020 and 17.06.2021 at Annexure-H and I. By way of the proceedings dated 12.10.2020, the respondents directed the petitioners to pay the deficit stamp duty of Rs. 57,99,800/- as well as a penalty of Rs. 4,50,000/- under Section 39(1)(b) of the Gujarat Stamp Act, 1958 (hereinafter referred to as “the Act”), amounting in all to a sum of Rs. 62,49,800/-, to be recovered from the p