Amarsinhji Stationery Indu. Ltd. and anr. Vs. State of Gujarat and anr. Semantic Analysis

Semantic Analysis by spaCy

Amarsinhji Stationery Indu. Ltd. and anr. Vs. State of Gujarat and anr.

Decided On : Jun-25-2008

Court : Gujarat

Notice (8): Undefined index: topics [APP/View/Case/meta.ctp, line 36]Code Context

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			'judgement' => '<p style="text-align: justify;">M.D. Shah, J.</p><p style="text-align: justify;">1. This petition filed under Articles 226/227 of the <a href="/act/51737/constitution-of-india-complete-act">Constitution of India</a> challenges the legality and validity of the order No. Stamp Duty AG/PSC/39Kha/804/81 dated 23-1-1995 passed by the respondent No. 2-Deputy Collector, Stamp Duty Valuation, Rajkot under Section 39(b) of the <a href="/act/135898/bombay-stamp-act-1958-complete-act">Bombay Stamp Act, 1958</a>.</p><p style="text-align: justify;">2. Heard Mr. A.S. Vakil, learned Counsel for the petitioner and Mr. Pujari, learned A.G.P. for the respondents.</p><p style="text-align: justify;">3. At the outset, learned A.G.P., submitted that since statutory alternative remedy of appeal is available to the petitioner, the petition is liable to be dismissed.</p><p style="text-align: justify;">4. Mr. A.S. Vakil, learned Counsel for the petitioner has argued at length and had made a valiant attempt to contend that once the writ petition is admitted by the High Court, then the High Court cannot after a long lapse of time direct the party to avail of the statutory alternative remedy of appeal. To make good his submissions, the learned Counsel has drawn my attention to the following authorities:</p><p style="text-align: justify;">(1) State of U.P. v. Mohammad Nooh AIR 1958 SC 86.</p><p style="text-align: justify;">(2) Collector of Monghyr and Ors. v. Keshav Prasad Goenka and Ors. : [1963]1SCR98 .</p><p style="text-align: justify;">(3) L. Hirday Naran v. Income-tax Officer, Bareilly : [1970]78ITR26(SC) .</p><p style="text-align: justify;">(4) Dr. Smt. Kuntesh Gupta v. Management of Hindu Kanya Mahavidyala, Sitapur (U.P.) and Ors. : 1987(32)ELT8(SC) .</p><p style="text-align: justify;">(5) Whirlpool Corporation v. Registrar of Trade Marks, Mumbai : AIR1999SC22 .</p><p style="text-align: justify;">(6) Dahyabhai Devjibhai Vasava v. Dy. Dist. Dev. Officer (Rev.) Broach 1981 (2) GLR 678.</p><p style="text-align: justify;">(7) Madhusudan Dharshibhai Tank v. M. Anwar : (2000)3GLR2403 .</p><p style="text-align: justify;">(8) Tata Chemicals Ltd. v. Adityana Nagar Panchayat : (2001)2GLR1538 .</p><p style="text-align: justify;">(9) Chauhan Dhulsinh Chatursinh v. District Superintendent of Police, Sabarkantha and Ors. 2002 (3) GLR 2626.</p><p style="text-align: justify;">(10) D.I.D. Franchisees' Association (Gujarat) v. Chief General Manager, Gujarat Telecom Circle (B.S.N.L. Corporation) and Ors. : AIR2005Guj141 .</p><p style="text-align: justify;">(11) Division Bench judgment dated 17-1-2007 delivered by this Court (Coram: Hon'ble the Acting Chief Justice Y.R. Meena and Hon'ble Mr. Justice S. Dave) in Letters Patent Appeal No. 74 of 2006 with Civil Application No. 278 of 2006 (Amarsinhji Stationery Ind. Ltd. and Anr. v. State of Gujarat and Anr.).</p><p style="text-align: justify;">(12) Durga Enterprises (P) Ltd. v. Principal Secretary, Government of Uttar Pradesh 2004 (0) GLHEL SC 36880 : 2004 (13) SCC 665.</p><p style="text-align: justify;">4.1 I have gone through the aforesaid authorities and there is no dispute to the propositions laid down therein.</p><p style="text-align: justify;">5. This Court is of the opinion that the facts situation in the present case requires that the matter will have to be dealt with by the appellate authority as the controversy is with regard to determination of the market value, especially when during the course of the arguments, learned A.G.P. Mr. Pujari has raised the objection about the availability of statutory alternative remedy, and as such this Court is not required to advert to all those contentions raised by the learned Counsel for the petitioner. No special circumstances or special reasons have been pointed out by the learned Counsel so as to bypass the statutory remedy of appeal. The learned Counsel for the petitioner also could not point out any error, irregularity or illegality in the impugned order which cannot be obliterated or cured on appeal. The High Court cannot deviate from the general view and interfere under Article 226 of the Constitution except when a very strong case is made out for making a departure, otherwise, every citizen will knock the doors of the High Court straightaway without availing the effective alternative remedy. In the present case, the petitioner has not made out any strong case for making a departure.</p><p style="text-align: justify;">6. In the present case, the impugned order is passed under Section 39(b) of the Act and remedy of appeal against the said order is provided under Section 53 of the Act. There can be no dispute to the fact that the remedy of appeal is not efficacious and effective. This Court is conscious of the fact that procedural delays and technicalities of law should not be permitted to defeat the objects ought to be achieved by the Act. The question with regard to limitation or lack of jurisdiction can be taken care of by passing necessary directions as the appellate authority can passed order on all the grounds including lack of jurisdiction.</p><p style="text-align: justify;">7. I am fortified in my view by the decision rendered in the case of (1) Uttaranchal Forest Development Corporation and Anr. v. Jabar Singh and Ors. reported in : (2007)IILLJ95SC of the judgment, and (2) Sachin Udyog Nagar Sahakari Mandli Ltd. and Anr. v. State of Gujarat and Ors. reported in 1997 (4) GCD 63, Para 2 of the judgment.</p><p style="text-align: justify;">8. For all these reasons, I am of the opinion, that the petitioner who had not availed of the alternative statutory remedy of appeal is not entitled to any relief in this petition.</p><p style="text-align: justify;">9. In the result, this Special Civil Application is dismissed on the ground of availability of statutory alternative remedy. Rule is discharged.</p><p style="text-align: justify;">10. Interim relief granted earlier by this Court shall continue for a period of two weeks from the date of receipt of the certified copy of this order. The petitioner would be at liberty to file an appeal against the impugned order before the appellate authority within one month from the date of receipt of the certified copy of this order and the appellate authority shall hear and decide the same on merits and in accordance with law after affording opportunity of hearing to the parties and considering all grounds including lack of jurisdiction. The appellate authority shall not dismiss the appeal on the ground of limitation.<p style="text-align: justify;"></p><p style="text-align: justify;">',
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		'judgement' => '<p style="text-align: justify;">M.D. Shah, J.</p><p style="text-align: justify;">1. This petition filed under Articles 226/227 of the <a href="/act/51737/constitution-of-india-complete-act">Constitution of India</a> challenges the legality and validity of the order No. Stamp Duty AG/PSC/39Kha/804/81 dated 23-1-1995 passed by the respondent No. 2-Deputy Collector, Stamp Duty Valuation, Rajkot under Section 39(b) of the <a href="/act/135898/bombay-stamp-act-1958-complete-act">Bombay Stamp Act, 1958</a>.</p><p style="text-align: justify;">2. Heard Mr. A.S. Vakil, learned Counsel for the petitioner and Mr. Pujari, learned A.G.P. for the respondents.</p><p style="text-align: justify;">3. At the outset, learned A.G.P., submitted that since statutory alternative remedy of appeal is available to the petitioner, the petition is liable to be dismissed.</p><p style="text-align: justify;">4. Mr. A.S. Vakil, learned Counsel for the petitioner has argued at length and had made a valiant attempt to contend that once the writ petition is admitted by the High Court, then the High Court cannot after a long lapse of time direct the party to avail of the statutory alternative remedy of appeal. To make good his submissions, the learned Counsel has drawn my attention to the following authorities:</p><p style="text-align: justify;">(1) State of U.P. v. Mohammad Nooh AIR 1958 SC 86.</p><p style="text-align: justify;">(2) Collector of Monghyr and Ors. v. Keshav Prasad Goenka and Ors. : [1963]1SCR98 .</p><p style="text-align: justify;">(3) L. Hirday Naran v. Income-tax Officer, Bareilly : [1970]78ITR26(SC) .</p><p style="text-align: justify;">(4) Dr. Smt. Kuntesh Gupta v. Management of Hindu Kanya Mahavidyala, Sitapur (U.P.) and Ors. : 1987(32)ELT8(SC) .</p><p style="text-align: justify;">(5) Whirlpool Corporation v. Registrar of Trade Marks, Mumbai : AIR1999SC22 .</p><p style="text-align: justify;">(6) Dahyabhai Devjibhai Vasava v. Dy. Dist. Dev. Officer (Rev.) Broach 1981 (2) GLR 678.</p><p style="text-align: justify;">(7) Madhusudan Dharshibhai Tank v. M. Anwar : (2000)3GLR2403 .</p><p style="text-align: justify;">(8) Tata Chemicals Ltd. v. Adityana Nagar Panchayat : (2001)2GLR1538 .</p><p style="text-align: justify;">(9) Chauhan Dhulsinh Chatursinh v. District Superintendent of Police, Sabarkantha and Ors. 2002 (3) GLR 2626.</p><p style="text-align: justify;">(10) D.I.D. Franchisees' Association (Gujarat) v. Chief General Manager, Gujarat Telecom Circle (B.S.N.L. Corporation) and Ors. : AIR2005Guj141 .</p><p style="text-align: justify;">(11) Division Bench judgment dated 17-1-2007 delivered by this Court (Coram: Hon'ble the Acting Chief Justice Y.R. Meena and Hon'ble Mr. Justice S. Dave) in Letters Patent Appeal No. 74 of 2006 with Civil Application No. 278 of 2006 (Amarsinhji Stationery Ind. Ltd. and Anr. v. State of Gujarat and Anr.).</p><p style="text-align: justify;">(12) Durga Enterprises (P) Ltd. v. Principal Secretary, Government of Uttar Pradesh 2004 (0) GLHEL SC 36880 : 2004 (13) SCC 665.</p><p style="text-align: justify;">4.1 I have gone through the aforesaid authorities and there is no dispute to the propositions laid down therein.</p><p style="text-align: justify;">5. This Court is of the opinion that the facts situation in the present case requires that the matter will have to be dealt with by the appellate authority as the controversy is with regard to determination of the market value, especially when during the course of the arguments, learned A.G.P. Mr. Pujari has raised the objection about the availability of statutory alternative remedy, and as such this Court is not required to advert to all those contentions raised by the learned Counsel for the petitioner. No special circumstances or special reasons have been pointed out by the learned Counsel so as to bypass the statutory remedy of appeal. The learned Counsel for the petitioner also could not point out any error, irregularity or illegality in the impugned order which cannot be obliterated or cured on appeal. The High Court cannot deviate from the general view and interfere under Article 226 of the Constitution except when a very strong case is made out for making a departure, otherwise, every citizen will knock the doors of the High Court straightaway without availing the effective alternative remedy. In the present case, the petitioner has not made out any strong case for making a departure.</p><p style="text-align: justify;">6. In the present case, the impugned order is passed under Section 39(b) of the Act and remedy of appeal against the said order is provided under Section 53 of the Act. There can be no dispute to the fact that the remedy of appeal is not efficacious and effective. This Court is conscious of the fact that procedural delays and technicalities of law should not be permitted to defeat the objects ought to be achieved by the Act. The question with regard to limitation or lack of jurisdiction can be taken care of by passing necessary directions as the appellate authority can passed order on all the grounds including lack of jurisdiction.</p><p style="text-align: justify;">7. I am fortified in my view by the decision rendered in the case of (1) Uttaranchal Forest Development Corporation and Anr. v. Jabar Singh and Ors. reported in : (2007)IILLJ95SC of the judgment, and (2) Sachin Udyog Nagar Sahakari Mandli Ltd. and Anr. v. State of Gujarat and Ors. reported in 1997 (4) GCD 63, Para 2 of the judgment.</p><p style="text-align: justify;">8. For all these reasons, I am of the opinion, that the petitioner who had not availed of the alternative statutory remedy of appeal is not entitled to any relief in this petition.</p><p style="text-align: justify;">9. In the result, this Special Civil Application is dismissed on the ground of availability of statutory alternative remedy. Rule is discharged.</p><p style="text-align: justify;">10. Interim relief granted earlier by this Court shall continue for a period of two weeks from the date of receipt of the certified copy of this order. The petitioner would be at liberty to file an appeal against the impugned order before the appellate authority within one month from the date of receipt of the certified copy of this order and the appellate authority shall hear and decide the same on merits and in accordance with law after affording opportunity of hearing to the parties and considering all grounds including lack of jurisdiction. The appellate authority shall not dismiss the appeal on the ground of limitation.<p style="text-align: justify;"></p><p style="text-align: justify;">',
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			'appealno' => 'Special Civil Application No. 1172 of 1995',
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			'judgement' => '<p style="text-align: justify;">M.D. Shah, J.</p><p style="text-align: justify;">1. This petition filed under Articles 226/227 of the <a href="/act/51737/constitution-of-india-complete-act">Constitution of India</a> challenges the legality and validity of the order No. Stamp Duty AG/PSC/39Kha/804/81 dated 23-1-1995 passed by the respondent No. 2-Deputy Collector, Stamp Duty Valuation, Rajkot under Section 39(b) of the <a href="/act/135898/bombay-stamp-act-1958-complete-act">Bombay Stamp Act, 1958</a>.</p><p style="text-align: justify;">2. Heard Mr. A.S. Vakil, learned Counsel for the petitioner and Mr. Pujari, learned A.G.P. for the respondents.</p><p style="text-align: justify;">3. At the outset, learned A.G.P., submitted that since statutory alternative remedy of appeal is available to the petitioner, the petition is liable to be dismissed.</p><p style="text-align: justify;">4. Mr. A.S. Vakil, learned Counsel for the petitioner has argued at length and had made a valiant attempt to contend that once the writ petition is admitted by the High Court, then the High Court cannot after a long lapse of time direct the party to avail of the statutory alternative remedy of appeal. To make good his submissions, the learned Counsel has drawn my attention to the following authorities:</p><p style="text-align: justify;">(1) State of U.P. v. Mohammad Nooh AIR 1958 SC 86.</p><p style="text-align: justify;">(2) Collector of Monghyr and Ors. v. Keshav Prasad Goenka and Ors. : [1963]1SCR98 .</p><p style="text-align: justify;">(3) L. Hirday Naran v. Income-tax Officer, Bareilly : [1970]78ITR26(SC) .</p><p style="text-align: justify;">(4) Dr. Smt. Kuntesh Gupta v. Management of Hindu Kanya Mahavidyala, Sitapur (U.P.) and Ors. : 1987(32)ELT8(SC) .</p><p style="text-align: justify;">(5) Whirlpool Corporation v. Registrar of Trade Marks, Mumbai : AIR1999SC22 .</p><p style="text-align: justify;">(6) Dahyabhai Devjibhai Vasava v. Dy. Dist. Dev. Officer (Rev.) Broach 1981 (2) GLR 678.</p><p style="text-align: justify;">(7) Madhusudan Dharshibhai Tank v. M. Anwar : (2000)3GLR2403 .</p><p style="text-align: justify;">(8) Tata Chemicals Ltd. v. Adityana Nagar Panchayat : (2001)2GLR1538 .</p><p style="text-align: justify;">(9) Chauhan Dhulsinh Chatursinh v. District Superintendent of Police, Sabarkantha and Ors. 2002 (3) GLR 2626.</p><p style="text-align: justify;">(10) D.I.D. Franchisees' Association (Gujarat) v. Chief General Manager, Gujarat Telecom Circle (B.S.N.L. Corporation) and Ors. : AIR2005Guj141 .</p><p style="text-align: justify;">(11) Division Bench judgment dated 17-1-2007 delivered by this Court (Coram: Hon'ble the Acting Chief Justice Y.R. Meena and Hon'ble Mr. Justice S. Dave) in Letters Patent Appeal No. 74 of 2006 with Civil Application No. 278 of 2006 (Amarsinhji Stationery Ind. Ltd. and Anr. v. State of Gujarat and Anr.).</p><p style="text-align: justify;">(12) Durga Enterprises (P) Ltd. v. Principal Secretary, Government of Uttar Pradesh 2004 (0) GLHEL SC 36880 : 2004 (13) SCC 665.</p><p style="text-align: justify;">4.1 I have gone through the aforesaid authorities and there is no dispute to the propositions laid down therein.</p><p style="text-align: justify;">5. This Court is of the opinion that the facts situation in the present case requires that the matter will have to be dealt with by the appellate authority as the controversy is with regard to determination of the market value, especially when during the course of the arguments, learned A.G.P. Mr. Pujari has raised the objection about the availability of statutory alternative remedy, and as such this Court is not required to advert to all those contentions raised by the learned Counsel for the petitioner. No special circumstances or special reasons have been pointed out by the learned Counsel so as to bypass the statutory remedy of appeal. The learned Counsel for the petitioner also could not point out any error, irregularity or illegality in the impugned order which cannot be obliterated or cured on appeal. The High Court cannot deviate from the general view and interfere under Article 226 of the Constitution except when a very strong case is made out for making a departure, otherwise, every citizen will knock the doors of the High Court straightaway without availing the effective alternative remedy. In the present case, the petitioner has not made out any strong case for making a departure.</p><p style="text-align: justify;">6. In the present case, the impugned order is passed under Section 39(b) of the Act and remedy of appeal against the said order is provided under Section 53 of the Act. There can be no dispute to the fact that the remedy of appeal is not efficacious and effective. This Court is conscious of the fact that procedural delays and technicalities of law should not be permitted to defeat the objects ought to be achieved by the Act. The question with regard to limitation or lack of jurisdiction can be taken care of by passing necessary directions as the appellate authority can passed order on all the grounds including lack of jurisdiction.</p><p style="text-align: justify;">7. I am fortified in my view by the decision rendered in the case of (1) Uttaranchal Forest Development Corporation and Anr. v. Jabar Singh and Ors. reported in : (2007)IILLJ95SC of the judgment, and (2) Sachin Udyog Nagar Sahakari Mandli Ltd. and Anr. v. State of Gujarat and Ors. reported in 1997 (4) GCD 63, Para 2 of the judgment.</p><p style="text-align: justify;">8. For all these reasons, I am of the opinion, that the petitioner who had not availed of the alternative statutory remedy of appeal is not entitled to any relief in this petition.</p><p style="text-align: justify;">9. In the result, this Special Civil Application is dismissed on the ground of availability of statutory alternative remedy. Rule is discharged.</p><p style="text-align: justify;">10. Interim relief granted earlier by this Court shall continue for a period of two weeks from the date of receipt of the certified copy of this order. The petitioner would be at liberty to file an appeal against the impugned order before the appellate authority within one month from the date of receipt of the certified copy of this order and the appellate authority shall hear and decide the same on merits and in accordance with law after affording opportunity of hearing to the parties and considering all grounds including lack of jurisdiction. The appellate authority shall not dismiss the appeal on the ground of limitation.<p style="text-align: justify;"></p><p style="text-align: justify;">',
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		'judgement' => '<p style="text-align: justify;">M.D. Shah, J.</p><p style="text-align: justify;">1. This petition filed under Articles 226/227 of the <a href="/act/51737/constitution-of-india-complete-act">Constitution of India</a> challenges the legality and validity of the order No. Stamp Duty AG/PSC/39Kha/804/81 dated 23-1-1995 passed by the respondent No. 2-Deputy Collector, Stamp Duty Valuation, Rajkot under Section 39(b) of the <a href="/act/135898/bombay-stamp-act-1958-complete-act">Bombay Stamp Act, 1958</a>.</p><p style="text-align: justify;">2. Heard Mr. A.S. Vakil, learned Counsel for the petitioner and Mr. Pujari, learned A.G.P. for the respondents.</p><p style="text-align: justify;">3. At the outset, learned A.G.P., submitted that since statutory alternative remedy of appeal is available to the petitioner, the petition is liable to be dismissed.</p><p style="text-align: justify;">4. Mr. A.S. Vakil, learned Counsel for the petitioner has argued at length and had made a valiant attempt to contend that once the writ petition is admitted by the High Court, then the High Court cannot after a long lapse of time direct the party to avail of the statutory alternative remedy of appeal. To make good his submissions, the learned Counsel has drawn my attention to the following authorities:</p><p style="text-align: justify;">(1) State of U.P. v. Mohammad Nooh AIR 1958 SC 86.</p><p style="text-align: justify;">(2) Collector of Monghyr and Ors. v. Keshav Prasad Goenka and Ors. : [1963]1SCR98 .</p><p style="text-align: justify;">(3) L. Hirday Naran v. Income-tax Officer, Bareilly : [1970]78ITR26(SC) .</p><p style="text-align: justify;">(4) Dr. Smt. Kuntesh Gupta v. Management of Hindu Kanya Mahavidyala, Sitapur (U.P.) and Ors. : 1987(32)ELT8(SC) .</p><p style="text-align: justify;">(5) Whirlpool Corporation v. Registrar of Trade Marks, Mumbai : AIR1999SC22 .</p><p style="text-align: justify;">(6) Dahyabhai Devjibhai Vasava v. Dy. Dist. Dev. Officer (Rev.) Broach 1981 (2) GLR 678.</p><p style="text-align: justify;">(7) Madhusudan Dharshibhai Tank v. M. Anwar : (2000)3GLR2403 .</p><p style="text-align: justify;">(8) Tata Chemicals Ltd. v. Adityana Nagar Panchayat : (2001)2GLR1538 .</p><p style="text-align: justify;">(9) Chauhan Dhulsinh Chatursinh v. District Superintendent of Police, Sabarkantha and Ors. 2002 (3) GLR 2626.</p><p style="text-align: justify;">(10) D.I.D. Franchisees' Association (Gujarat) v. Chief General Manager, Gujarat Telecom Circle (B.S.N.L. Corporation) and Ors. : AIR2005Guj141 .</p><p style="text-align: justify;">(11) Division Bench judgment dated 17-1-2007 delivered by this Court (Coram: Hon'ble the Acting Chief Justice Y.R. Meena and Hon'ble Mr. Justice S. Dave) in Letters Patent Appeal No. 74 of 2006 with Civil Application No. 278 of 2006 (Amarsinhji Stationery Ind. Ltd. and Anr. v. State of Gujarat and Anr.).</p><p style="text-align: justify;">(12) Durga Enterprises (P) Ltd. v. Principal Secretary, Government of Uttar Pradesh 2004 (0) GLHEL SC 36880 : 2004 (13) SCC 665.</p><p style="text-align: justify;">4.1 I have gone through the aforesaid authorities and there is no dispute to the propositions laid down therein.</p><p style="text-align: justify;">5. This Court is of the opinion that the facts situation in the present case requires that the matter will have to be dealt with by the appellate authority as the controversy is with regard to determination of the market value, especially when during the course of the arguments, learned A.G.P. Mr. Pujari has raised the objection about the availability of statutory alternative remedy, and as such this Court is not required to advert to all those contentions raised by the learned Counsel for the petitioner. No special circumstances or special reasons have been pointed out by the learned Counsel so as to bypass the statutory remedy of appeal. The learned Counsel for the petitioner also could not point out any error, irregularity or illegality in the impugned order which cannot be obliterated or cured on appeal. The High Court cannot deviate from the general view and interfere under Article 226 of the Constitution except when a very strong case is made out for making a departure, otherwise, every citizen will knock the doors of the High Court straightaway without availing the effective alternative remedy. In the present case, the petitioner has not made out any strong case for making a departure.</p><p style="text-align: justify;">6. In the present case, the impugned order is passed under Section 39(b) of the Act and remedy of appeal against the said order is provided under Section 53 of the Act. There can be no dispute to the fact that the remedy of appeal is not efficacious and effective. This Court is conscious of the fact that procedural delays and technicalities of law should not be permitted to defeat the objects ought to be achieved by the Act. The question with regard to limitation or lack of jurisdiction can be taken care of by passing necessary directions as the appellate authority can passed order on all the grounds including lack of jurisdiction.</p><p style="text-align: justify;">7. I am fortified in my view by the decision rendered in the case of (1) Uttaranchal Forest Development Corporation and Anr. v. Jabar Singh and Ors. reported in : (2007)IILLJ95SC of the judgment, and (2) Sachin Udyog Nagar Sahakari Mandli Ltd. and Anr. v. State of Gujarat and Ors. reported in 1997 (4) GCD 63, Para 2 of the judgment.</p><p style="text-align: justify;">8. For all these reasons, I am of the opinion, that the petitioner who had not availed of the alternative statutory remedy of appeal is not entitled to any relief in this petition.</p><p style="text-align: justify;">9. In the result, this Special Civil Application is dismissed on the ground of availability of statutory alternative remedy. Rule is discharged.</p><p style="text-align: justify;">10. Interim relief granted earlier by this Court shall continue for a period of two weeks from the date of receipt of the certified copy of this order. The petitioner would be at liberty to file an appeal against the impugned order before the appellate authority within one month from the date of receipt of the certified copy of this order and the appellate authority shall hear and decide the same on merits and in accordance with law after affording opportunity of hearing to the parties and considering all grounds including lack of jurisdiction. The appellate authority shall not dismiss the appeal on the ground of limitation.<p style="text-align: justify;"></p><p style="text-align: justify;">',
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LAW: Article 226 of the Constitution except, Section 39(b, Section 53 of the Act

PERSON: M.D. Shah, J.1, Articles 226/227, A.S. Vakil, Counsel, Pujari, A.S. Vakil, Counsel, Mohammad Nooh, Keshav Prasad Goenka, Smt, Kuntesh Gupta v. Management, Kanya Mahavidyala, Sitapur, Dahyabhai Devjibhai Vasava v. Dy, Dev, Broach, Madhusudan Dharshibhai Tank, M. Anwar, Adityana Nagar Panchayat, Dhulsinh Chatursinh, Y.R. Meena, S. Dave, Anr, Pujari, Anr, Jabar Singh, Anr

GPE: India, Counsel, Monghyr, Mumbai, Gujarat, Gujarat

ORG: Stamp Duty AG, Stamp Duty Valuation, A.G.P., A.G.P., the High Court, the High Court, U.P., SC, Ors, U.P., Registrar of Trade Marks, Tata Chemicals Ltd., District Superintendent of Police, D.I.D. Franchisees' Association, Gujarat Telecom Circle, B.S.N.L. Corporation, Court, Letters Patent Appeal No, Amarsinhji Stationery Ind. Ltd., Durga Enterprises, Government of Uttar Pradesh 2004, SC, A.G.P., Court, The High Court, Court, Uttaranchal Forest Development Corporation, Sahakari Mandli Ltd., Court

CARDINAL: 23, 2, 1958.2, 1970]78ITR26(SC, 1987(32)ELT8(SC, 2, 678.(7, 3, 2626.(10, .(11, 17, 278, 0, 13, 1, 2007)IILLJ95SC, 2, 4, 63

FAC: the Bombay Stamp Act

DATE: 1958, 1981, 2002, 2004, 1997, a period of, two weeks, one month

PERCENT: 1963]1SCR98 .(3

NORP: L., Hindu, Gujarat, Hon'ble

PRODUCT: Para 2