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2019 Supreme(SC) 1173

DEEPAK GUPTA, ANIRUDDHA BOSE
State Of Goa – Appellant
Versus
Alvaro Alberto Mousinho De Noronha Ferreira – Respondent


Advocates Appeared:
For the Petitioner(s): Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. Ms. Viddusshi, Adv. Mr. Akhil Abraham Roy, Adv. For M/S. K J John And Co.
For the Respondent(s): Mr. Yashraj Singh Deora, AOR

Judgement Key Points

Certainly. Based on the provided legal document, here are the key points:

  1. The primary issue in this case is whether the conversion charges for land from agricultural to non-agricultural use should be calculated based on the rates applicable at the time of application or on the date when the conversion Sanad was granted. The court has determined that the applicable charges are those in effect on the date of the Sanad issuance, which is the decision to grant the Sanad (!) (!) .

  2. The application for land conversion was filed on 08.03.2013, and the relevant decision to issue the Sanad was made on 19.09.2013. The amount of conversion charges was calculated and deposited on 09.10.2013, after the enhanced rates came into effect following an amendment to the relevant land revenue code (!) (!) (!) .

  3. The landowner had initially applied for conversion of a specific area, but the total area for which permission was ultimately granted was larger, leading to some confusion. Despite this, the court noted that the application process and subsequent approvals were conducted in accordance with the law, and the delay was partly attributable to procedural and application-related factors (!) (!) (!) (!) .

  4. The landowner filed a writ petition claiming a refund of the excess amount paid, arguing that the charges should have been calculated based on the rates at the time of application. The lower court partly allowed the claim, directing calculation based on the application date for the initial area but upheld the rates at the time of Sanad issuance for the additional area (!) .

  5. The appellate court held that the landowner waived their right to challenge the rates because they did not file an appeal within the prescribed timelines and had acquiesced by submitting an affidavit-cum-indemnity bond, agreeing to pay the charges at the rates applicable at the time of the Sanad (!) (!) (!) .

  6. The court emphasized that the relevant legal provisions specify that the date of the decision to grant the Sanad is the applicable date for calculating the conversion charges. The submission of the affidavit and the subsequent payment under protest did not amount to coercion but rather to a voluntary act, which resulted in the waiver of the landowner’s challenge to the rates (!) (!) (!) (!) .

  7. The court dismissed the respondent’s challenge, affirming that the authorities correctly imposed the conversion charges at the rates prevailing on the date of the Sanad, and the respondent’s conduct and conduct of the application process contributed to the delay and confusion, further supporting the court’s decision (!) (!) .

  8. Overall, the decision reinforces that the applicable rates for conversion charges are those in force at the time of the decision to grant the Sanad, and procedural delays or procedural lapses by the landowner do not entitle them to a refund or to challenge the rates applied at that time (!) (!) .

Please let me know if you need further analysis or specific legal advice related to this case.


JUDGMENT :

Deepak Gupta, J.

Leave granted.

2. The following question arises for decision in this appeal. “Whether conversion charges payable for conversion of land from agricultural to nonagricultural should be calculated on the basis of the rates applicable at the time of making of the application or on the date when the order allowing conversion of land was issued?”

3. Facts necessary for decision of the case are that the respondent and three of his family members applied to the State for permission to convert some agricultural land measuring 16014 sq. mtrs. on 08.03.2013. This application was acknowledged by the Office of the Deputy Collector on 29.04.2013. Inspection of the land was carried out on 15.05.2013 and the Mamlatdar submitted his report to the Deputy Collector on 16.05.2013. Thereafter, a report was submitted by the Town and Country Planning Department on 21.05.2013.

4. On 22.05.2013, amendment was made in the Goa, Daman & Diu Land Revenue Code, 1968 (hereinafter referred to as ‘the Code’) by the Goa Land Revenue Code (Amendment) Act, 2013 and the rates of conversion were revised and increased substantially.

5. The Deputy Conservator of Forest, Margao submitted his report w

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