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Issues: Whether conversion tax under Section 67A of the Gujarat Land Revenue Code could be recovered from the petitioner in respect of land allotted under the Gujarat Mines and Mineral Rules, 1966 when the lease deed contained no condition making such tax payable.
Analysis: The land was allotted to the petitioner in 1996 for excavation of black trap stone and the lease was renewed in 2001. The lease deeds did not contain any condition requiring payment of conversion tax under Section 67A. The land was granted for a specific mining purpose under the Gujarat Mines and Mineral Rules, 1966, and there was no application by the petitioner for conversion of the land for non-agricultural use so as to attract the statutory levy. The authorities also did not point out any provision of Section 67A authorising such demand in these circumstances. The revisional order merely affirmed the original demand without independent consideration.
Conclusion: The demand for conversion tax was not sustainable, and the orders directing recovery were illegal and liable to be set aside in favour of the petitioner.
Ratio Decidendi: Conversion tax under Section 67A of the Gujarat Land Revenue Code cannot be levied on land allotted for a specified mining purpose where the lease deed contains no term imposing such liability and there is no conversion of the land for non-agricultural use.
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