https://www.taxtmi.com/caselaws?id=280217 For permanent change of user of Government land, the relevant charge was the land value prevailing on the date of the first effective application; the earlier 1963 correspondence was treated as abandoned because the applicants did not pursue it, so the 1970 application governed and the 1970 rate applied. The municipal authority was also entitled to insist on prior Government consent before sanctioning building plans, and an actual rejection could not be converted into deemed sanction because the statutory conditions of neglect or omission were not met. The discrimination challenge failed, as the later refusals were consistent with the prevailing ban and consent requirement. en-us Fri, 28 May 1982 00:00:00 +0530 Thu, 25 Apr 2019 16:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280217 For permanent change of user of Government land, the relevant charge was the land value prevailing on the date of the first effective application; the earlier 1963 correspondence was treated as abandoned because the applicants did not pursue it, so the 1970 application governed and the 1970 rate applied. The municipal authority was also entitled to insist on prior Government consent before sanctioning building plans, and an actual rejection could not be converted into deemed sanction because the statutory conditions of neglect or omission were not met. The discrimination challenge failed, as the later refusals were consistent with the prevailing ban and consent requirement. Case-Laws Indian Laws Fri, 28 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280217