https://www.taxtmi.com/caselaws?id=337059 A strong prima facie case existed against recovery of conversion tax under Section 67A because the land was allotted for industrial use for SEZ development and was already assessed as non-agricultural land. The levy was disputed on the basis that there had been no conversion of user by the petitioner and no application under Section 65, while the allotment terms contained no stipulation for conversion tax. The court held that the applicability of the statutory provisions, together with the effect of the allotment conditions and executive instructions, required deeper examination at final hearing. Interim protection against recovery was therefore granted. en-us Thu, 29 Dec 2016 00:00:00 +0530 Tue, 03 Jan 2017 10:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337059 A strong prima facie case existed against recovery of conversion tax under Section 67A because the land was allotted for industrial use for SEZ development and was already assessed as non-agricultural land. The levy was disputed on the basis that there had been no conversion of user by the petitioner and no application under Section 65, while the allotment terms contained no stipulation for conversion tax. The court held that the applicability of the statutory provisions, together with the effect of the allotment conditions and executive instructions, required deeper examination at final hearing. Interim protection against recovery was therefore granted. Case-Laws Customs Thu, 29 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337059