Gujarat High Court Quashes Stamp Duty Order, Says Mere Reference To Submissions Is Not Consideration

The Gujarat High Court has quashed an order directing recovery of deficit stamp duty and fine from Metalloys Recycling Ltd, holding that the authority failed to deal with the company's written submissions before passing the decision.

Allowing the Special Civil Application, Justice Aniruddha P. Mayee held that the order dated May 24, 2023 passed by the Dy. Collector, Stamp Duty Valuation Department, Valsad was not in consonance with the principles of natural justice.

The Court found that although the impugned order recorded that the petitioner's written submissions had been “perused”, it did not discuss or address any of the contentions raised while directing recovery of deficit stamp duty under the Gujarat Stamp Act, 1958.

“The impugned order does not deal specifically with any of the written submissions,” the Court observed.

Quashing the order, the Court held:

“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.”

For Petitioner: Advocate Bharat Raichandani, Anshul R. Jain, Love R. Sharma

For State: Assistant Government Pleader Nikunj Kanara