Bhaskar Bhattacharya, J.

By this writ application CESC Limited has challenged the decision of the Appellate Authority under the West Bengal Town and Country (Planning and Development) Act, 1979 ("Act") thereby affirming the order of assessment of development charge by the Chairman, Bhatpara Municipality at the rate fixed by the Act for conversion of the land from agricultural to commercial use.

2. The following facts are not in dispute:-

The petitioner No.1 after purchasing a plot of agricultural land filed an application before the Municipality for mutation informing that the land would be utilized for constructing a switching sub-station for augmenting the power supply system in 6hyamnagar-Bhatpara area. The Municipality having asked the petitioner No. 1 to pay development charges for the use of the land under section 103 of the Act at the rate mentioned therein for alteration of mode of use of land from agricultural to commercial, the petitioners retorted claiming that they were liable to pay at the rate fixed for change of manner of utilization from agricultural to industrial inasmuch as the activity of a switching-cum-sub-station, proposed to be installed, came within th