2016 (6) TMI 1152

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....DENT ORAL JUDGMENT 1. The petitioner has preferred the present petition, challenging the order dated 30th September, 2006 (Annexure-E) passed by the respondent No.2 Collector and the order dated 20th June, 2014 (Annexure-G) passed by the respondent No.1 S.S.R.D. 2. In the instant case, it appears that the petitioner was allotted the land bearing Survey No.259 paiki admeasuring 1 hectare 3....

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....ling upon the petitioner to pay the conversion tax to the tune of Rs. 3,34,131/-. Being aggrieved by the said order, the petitioner had preferred Revision Petition before the respondent No.1 under Section 211 of the Code. The said Revision Petition came to be dismissed vide the impugned order dated 20.6.2014 (Annexure-G). Hence, the petitioner has filed the present petition. 3. The learned Coun....

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.... learned AGP, placing reliance on the provisions of Section 67A of the Code read with the conditions mentioned in the lease deed, submitted that the petitioner had failed to pay the conversion tax though the lad was being used for non-agricultural purpose, and therefore, he was liable to pay the said conversion tax as per the order of the Collector. 5. In the instant case, it is not disputed th....

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....ad called upon the petitioner to pay the conversion tax. When the land was allotted to the petitioner by the competent Authority under the Gujarat Mines and Mineral Rules, 1966 for specific purpose of removing black trap stones, there was no question of the petitioner applying to the Collector for using the land for non-agricultural purpose, which would entail payment of conversion tax under Secti....