https://www.taxtmi.com/caselaws?id=471234 Leasehold-to-freehold conversion on payment of conversion charges concerns transfer of the Government's residual ownership rights in immovable property, rather than a service; consumer remedies for deficiency in service are therefore unavailable. Conversion charges operate as additional sale consideration, and informal file notings have no legal effect unless formally issued and communicated. Statutory conversion rules remain operative until lawfully amended or replaced. Administrative instructions cannot suspend those rules merely because revised conversion rates are under consideration. Withholding eligible applications while granting conversions to others may be arbitrary and discriminatory. Pending conversion claims must be assessed under the applicable statutory regime and relevant land rates. en-us Tue, 07 Sep 2021 00:00:00 +0530 Wed, 26 Aug 2026 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471234 Leasehold-to-freehold conversion on payment of conversion charges concerns transfer of the Government's residual ownership rights in immovable property, rather than a service; consumer remedies for deficiency in service are therefore unavailable. Conversion charges operate as additional sale consideration, and informal file notings have no legal effect unless formally issued and communicated. Statutory conversion rules remain operative until lawfully amended or replaced. Administrative instructions cannot suspend those rules merely because revised conversion rates are under consideration. Withholding eligible applications while granting conversions to others may be arbitrary and discriminatory. Pending conversion claims must be assessed under the applicable statutory regime and relevant land rates. Case-Laws Indian Laws Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471234