https://www.taxtmi.com/caselaws?id=189271 Conversion tax under Section 67A of the Gujarat Land Revenue Code could not be recovered for land allotted under the Gujarat Mines and Mineral Rules, 1966 where the lease deeds imposed no such liability. The land was granted for a specified mining purpose, there was no conversion of the land for non-agricultural use, and the authorities identified no provision authorising the demand in those circumstances. The revisional order merely affirmed the original demand without independent examination, and the recovery directions were therefore unsustainable and liable to be set aside. en-us Fri, 24 Jun 2016 00:00:00 +0530 Wed, 04 Jan 2017 10:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189271 Conversion tax under Section 67A of the Gujarat Land Revenue Code could not be recovered for land allotted under the Gujarat Mines and Mineral Rules, 1966 where the lease deeds imposed no such liability. The land was granted for a specified mining purpose, there was no conversion of the land for non-agricultural use, and the authorities identified no provision authorising the demand in those circumstances. The revisional order merely affirmed the original demand without independent examination, and the recovery directions were therefore unsustainable and liable to be set aside. Case-Laws Indian Laws Fri, 24 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189271