JUDGMENT : A.J. Desai, J. 1. By way of present petition under Articles 14, 21 and 226 of the Constitution of India, the petitioner has prayed as under: "28(A) Your Lordships be pleased to issue a writ of mandamus and/or any other appropriate writ, order or direction in the like nature to quash and set aside the orders dated 19-6-2009 and 14-7-2009 passed by the Respondent No. 2 and direct the Respondent No. 3 to register the instrument of the petitioner society on the basis of the value shown in agreement to sale (Banakhat) dated 29-6-1980 as determined by the Competent Authority and Additional Collector under section 21 of the Urban Land (Ceiling & Regulation) Act, 1976 and in view of the law laid down by this Hon’ble Court in the case of Gorva Vibhag Co-operative Housing Societies Association & Others Vs. State of Gujarat, reported in, 1992 (1) GLR 654 para 33 at page 680 (FB). (B) Your Lordships be pleased to issue a writ of mandamus and/or any other appropriate writ, order or direction in the like nature to quash and set aside the Government Resolution dated 1-9-2003 and declare that the case of the petitioner is governed under Government Resolution dated 30-9-1991. (C) Pending hearing and final disposal of this petition, Your Lordships be pleased to direct the Respondent No. 3 to register the instrument of the petitioner society on the basis of the value shown in agreement to sale (Banakhat) dated 29-6-1980 as determined by the Competent Authority and Additional Collector under section 21 of the Urban Land (Ceiling & Regulation) Act, 1976 and in view of the law laid down by this Hon’ble Court in the case of Gorva Vibhag Co-operative Housing Societies Association & Others Vs. State of Gujarat, reported in, 1992 (1) GLR 654 para 33 at page 680 (FB). (D) Your Lordships be pleased to pass such other orders as may be deemed just and proper in the circumstances of the case and in the interest of justice. (E) Your Lordships be pleased to award the cost of this petition." 2. Pursuant to the Notice issued by this Court, the respondents have appeared through learned Assistant Government Pleader and filed Affidavit-in-reply opposing to grant any relief’s, as prayed for, by the petitioner. 3. (E) Your Lordships be pleased to award the cost of this petition." 2. Pursuant to the Notice issued by this Court, the respondents have appeared through learned Assistant Government Pleader and filed Affidavit-in-reply opposing to grant any relief’s, as prayed for, by the petitioner. 3. Brief facts, arise from the record, are as under: That the petitioner-society entered into an agreement with the original land owner for construction of 69 units for the weaker section of the society. Since the land in question was covered under the Urban Land (Ceiling & Regulation) Act, 1976, an application u/s. 21(1) of the ULC Act, was submitted by the original land owners to grant permission to construct units for the accommodation of the weaker section of the Society. The Competent Officer and Additional Collector by order dated 15/07/1981 accepted the application submitted by the original land owner and permitted the original land owner to construct 69 units for accommodation of the weaker section of the society. It is the case of the petitioner that some dispute was pending between the society and original land owners and, therefore, sale deed could not be executed between them, however ultimately, the matter came to be settled between the parties. An application was submitted by the petitioner on 04/04/2009 to the Deputy Collector (Stamp Duty Valuation), Gandhinagar to decide the stamp duty to be affixed on the proposed sale deed. In support of his submission, several documents were produced by the petitioner. Deputy Collector (Stamp Duty Valuation), Gandhinagar assessed the market value of the land in question as per January of 2008. By communication dated 14/07/2009, the petitioner was informed by the Deputy Collector, (Stamp Duty Valuation), Gandhingar that price of the land in question is Rs.6,06,48,500/- and, therefore, the petitioner is required to pay stamp duty at Rs.29,71,777/-. Hence, this petition. 4. It is the case of the petitioner that State Government issued circular dated 30/09/1991, by which, it has been declared that if the land is utilized for construction of houses for the accommodation of the people of weaker section of the society, provision of section 32A of the Bombay Stamp Act, 1958, would not be applicable. Hence, this petition. 4. It is the case of the petitioner that State Government issued circular dated 30/09/1991, by which, it has been declared that if the land is utilized for construction of houses for the accommodation of the people of weaker section of the society, provision of section 32A of the Bombay Stamp Act, 1958, would not be applicable. It is the case of the petitioner that subsequent resolution dated 01/09/2003 issued by revenue department, by which, the concession given to the weaker sections of the society for the purpose of section 32-A of the Act, has been withdrawn and declared that the said exemption shall not be applicable. It is the case of the petitioner that when the competent authority fixed the price of the land in question under the provisions of the ULC Act, other Department cannot decide the price of the land higher than the price decided by another competent authority. Like that, several contentions have been raised by the petitioner. 5. Mr. K.M. Antani, learned Assistant Government Pleader appearing for the respondents would submit that the authority has followed the provisions of section 31 of the Bombay Stamp Act and has decided the market price of the land in question. He has also taken through various aspects like non-compliance of the details referred in the communications dated 19/06/2009 as well as 14/07/2009 and submitted that the authority has not committed any error in passing the impugned order. 6. Having heard the learned advocates appearing for the respective parties at length and perused several documents. Without going into the merits of the case, I am of the opinion that the Deputy Collector (Stamp Duty Valuation) while considering the application dated 04/04/2009 submitted by the petitioner, has not properly dealt with all the aspects and has not given opportunity of hearing to the petitioner to produce relevant documents in support of his application. It also appears that neither petitioner nor the respondent authority has dealt with the communications dated 30/09/1991 and 01/09/2003, which dealt with applicability of section 32 of the Bombay Stamp Act i.e. construction of houses for the weaker section of the society. 7. It also appears that neither petitioner nor the respondent authority has dealt with the communications dated 30/09/1991 and 01/09/2003, which dealt with applicability of section 32 of the Bombay Stamp Act i.e. construction of houses for the weaker section of the society. 7. Considering the overall facts and circumstances of the case, in my opinion, following order would meet the ends of justice: "The impugned orders dated 19/06/2009 and 14/07/2009 issued by Deputy Collector, (Stamp Duty Valuation), Gandhinagar are hereby quashed and set aside and the matter is remanded to the Deputy Collector, (Stamp Duty Valuation), Gandhinagar for afresh consideration. The authority shall decide the application dated 04/04/2009 afresh at the earliest, after giving an opportunity of hearing to the petitioner and after considering circulars/resolutions issued by the State Government. It would be open for the petitioner to produce relevant documents before the authority within a period of four weeks from the date of receipt of copy of this order. Whatever judgments relied upon by the petitioner shall be dealt with by the authority at the time of deciding the said application. It is hereby made clear that this Court has not dealt with to challenge the Resolution dated 01/09/2003." 8. With the above observations, this petition is disposed of. Rule is made absolute to the aforesaid extent. No order as to costs. Direct service is permitted.