ORDER :

1. The effect of not laying the impugned amendment in the Rules relating to assessment and imposition of premium for diversion under Section 172 read with Section 59 of the Chhattisgarh Land Revenue Code, 1959 (for short ‘the Code’) before the State Legislative Assembly in contravention of the laying clause contained in Sub-Section (4) of Section 258 of the Code, is the issue involved in this writ petition.

2. The aforesaid question arises in the following factual backdrop.

3. The erstwhile State of Madhya Pradesh enacted rules regarding alteration of assessment and imposition of premium for diversion under Section 172 read with Section 59 of the Madhya Pradesh Land Revenue Code, 1959 for diversion from a non-agricultural purpose to an agricultural purpose in non-urban and urban areas and diversion from an agricultural purpose to a non-agricultural purpose, by notification dated 6-1-1960 which was in vogue till the impugned notification issued on 4-2-2020, whereby the State of Chhattisgarh notified amendment in the notification dated 6-1-1960 exercising power and jurisdiction under Section 258(1) read with Section 59 of the Code making revision of rates in diversion of change of purpose enumerated therein. Section 258(1) of the Code empowers the State Government to make rules for the purpose of carrying into effect the provisions of the Code. Section 258(2)(iii) provides that the State Government can makes rules concerning regulation of assessment of land revenue on diversion of land to other purposes and imposition of premium under Section 59 and in that regard, notification dated 6-1-1960 was issued regarding alteration of assessment and imposition of premium was notified and the said notification continued in operation. Section 258(4) provides that all rules made under the Code shall be laid on the table of the Legislative Assembly and shall be subject to such modifications as the Legislative Assembly may make.

4. The petitioners in the writ petition questioned the impugned notification dated 4-2-2020 on the premises that the rule making power of the State Government under Section 258(3) of the Code is subject to Section 258(4) of the Code and therefore such amendment in the rules ought to have been tabled before the State Legislative Assembly for discussion as in the impugned notification, there is steep rise/enhancement in the rate of diversion annually and onerous liability has been imposed upon the citizen including the petitioners without any debate and discussion and laying of amended rules before the State Legislative Assembly was mandatory in nature and in absence of tabling the amended rules before the Legislative Assembly, the impugned notification is ultra-vires to the provisions of the Code and it is inoperative and unconstitutional. The petitioners by way of amendment in the writ petition, on 17-4-2023, have inserted an amendment in the Grounds clause of the writ petition stating that as per the provisions of the Constitution of India, Schedule-7, List-2, Item No. 45, land revenue is prescribed as one of the taxing powers of the State Legislature to legislate upon the subject of land revenue, imposition, charging, levy of land revenue is a tax and therefore the provisions for implementing/enforcing a taxing statute ought to be construed strictly and mandatorily as well. Therefore, it was more the reason for tabling the notification before the State Legislative Assembly in absence of which the impugned notification is ultra-vires to Section 258 of the Code read with Article 265 of the Constitution of India and is liable to be declared unconstitutional.

5. The respondents/State have filed return stating inter-alia that Section 258(4) of the Code is the requirement of merely laying the rules so framed before the State Legislature is directory, as the consequence of not laying has not been provided in the rules and as such, relying upon the decisions of the Supreme Court in the matters of M/s. Atlas Cycle Indust