( 1 ) THIS appeal is arising out of an order passed by the Hon'ble First Court on October 8, 2002 in the writ petition when His Lordship was pleased to hold that both the authorities below erred in law in holding that the proposal of construction of switching-cum-substation by the writ petitioners/ respondent herein falls within the ambit of "commercial use".

( 2 ) HIS Lordship was pleased to set aside the said orders and directed the bhatpara Municipality (hereinafter referred to as "the said Municipality") to mutate the names of CESC Ltd. upon payment of the mutation fees and the charge for conversion of the use of land from "agriculture to industrial one" at the rate fixed by the West Bengal Municipal Act.

( 3 ) BEING aggrieved by the said order passed by the Hon'ble First Court the appellant preferred this appeal.

( 4 ) THE facts of the case briefly are as follows: the CESC Ltd. purchased 80 cottahs of "agricultural land" and applied for mutation of the said property in their name before the Municipality. On July 4, 2001, the CESC Ltd. applied for permission of "lay out" application under section 193 of the West Bengal Municipal Act (hereinafter referred to as "the said act"

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