1. Admit. Heard the matter finally by consent of the learned Counsels appearing for the parties.

2. The challenge in this civil revision application is to the order dated 14-12-2011 passed by the learned District Judge-4, Nagpur in Misc. Civil Appeal No.269 of 2010. The Petition also challenges the order dated 22-7-2010 passed by the Objection Officer, Dhantoli Zone No.4, Nagpur Municipal Corporation, Nagpur, rejecting the objection to the notice dated 26-3-2008 demanding the property tax for the period from 1-4-2003 to 1-4-2007.

3. The objection raised by the applicants was that no assessment could have been done with retrospective effect for the period from 1-4-2003 to 1-4-2007. This objection is rejected by the Objection Officer holding that the power to make the assessment with retrospective effect is conferred under Section 134(3) of the City of Nagpur Corporation Act,1948 [for short, ‘the said Act’] read with Rule 13(iii) of the Property Tax Bye-laws. It is held that by an order dated 21-4-2003, passed under the Urban Land (Ceiling and Regulation) Act, 1976 [for short, ‘the U.L.C. Act’], the land in question was exempted by permitting the land owner to use the said land for the purposes of providing plots and construction of the tenements and hence it was assessable to property tax with effect from 1-4-2003. This fact according to the Corporation, was suppressed and, hence, the assessment was reopened in terms of Rule 13(iii) of the Property Tax Bye-laws and the applicants are called upon to make the payment.

4. The learned District Judge-4, Nagpur in Misc. Civil Appeal No.269 of 2010 preferred under Section 130 of the said Act has recorded the finding that the appeal was barred by limitation of 30 days prescribed under Section 130(1) and (2) of the said Act. On merits also the findings are recorded that the assessment was legal and proper. Hence, this civil revision application is preferred under Section 388 of the said Act by the applicant/objectors.

5. The undisputed factual position is that prior to 1-4-2003 the land in question was an agricultural land which was not and could not be the subject to any assessment of property tax at the instance of the Corporation. However, it was subject to the proceedings of determination of surplus land under the U.L.C. Act. The applicant purchased the said land on 31-3-2007, from the original owner and got it exempted under the provisions of U.L.C. Act, by an order dated 21-4-2003, passed by the Competent Authority. Thereafter, the applicant applied for conversion of land into non agricultural purpose. By an order dated 26-11-2007 passed by the Competent Authority under the Maharashtra Land Revenue Code, 1966 [for short, ’the M.L.R. Code’] the land in question was permitted to be converted into non agricultural purpose. The lay out plan was submitted for sanction to the Nagpur Municipal Corporation and on 16-12-2008 the building permit was issued. Subsequent thereto, the construction was carried out.

6. I have gone through the orders passed by the Objection Officer and the District Court which are impugned in this civil revision application. There is no basis for holding that the land in question becomes subject to the assessment of taxation as non agricultural land by the Municipal Corporation, with effect from 1-4-2003. The order dated 21-4-2003 passed by the Competent Authority under the U.L.C. Act, merely granted exemption in respect of the land in question, by permitting user of the land for providing plots and construction of tenements in accordance with the terms and conditions of the exemption. Unless permission is granted by the Competent Authority under the M.L.R. Code, the land cannot be put to use for non agricultural purpose. Hence, the Authority and the Court below committed an error in assessing the land in question to impose property tax with effect from 21-4-2003. The order of conversion of land, into non agricultural purpose, was passed by the Competen