JUDGMENT :

1. Rule. Mr. Nikunj Kanara, learned AGP waives service of notice of rule on behalf of respondent State and Mr. Sagar Gohel, learned advocate for Mr. H.S. Munshaw, learned advocate waives service of notice for the respondent No.4. With the consent of learned advocates for the parties, Rule is fixed forthwith.

2. By way of present petition, the petitioners have challenged the orders dated 8.4.2019 passed by respondent No.2 SSRD confirming the order dated 19.10.2018 passed by the respondent No.3 Collector, Banaskantha, rejecting the prayer of the petitioners for change of purpose of Non- Agricultural use of land/ plots from residential to commercial and for sanctioning the revised lay-out plan for the land/ plots.

3. The brief facts of the case is as under:

3.1 The Taluka Development Officer- T.D.O. Dhanera vide order dated 28.7.1997 granted permission for non-agricultural user (N.A. permission) for residential purpose for the land bearing Survey No. 117/1, 117/2, 117/3, 117/4 and 117/5 admeasuring Acre 6-15 gunthas situated at Moje Samarwad, Ta. Dhanera, District: Banaskantha and sanctioned the lay-out plan accordingly. From the said land, the petitioner purchased Plot Nos. 13-27 admeasuring 10437.88 sq.mts by a registered sale-deed. Thereafter, the petitioners made representation to the District Panchayat Banaskantha@Palanpur for change of purpose of Nonagricultural use of the land in question from residential to small centre/ commercial and for sanction of revised / new lay-out plan accordingly. The said representation came to be forwarded by the respondent Nos. 4 - District Development Officer, Banaskantha to the respondent No.3 – Collector, Banaskantha for necessary opinion. The Collector, Banaskantha gave negative opinion in respect of the application of the petitioners and against the said negative opinion, the petitioners made representation before the learned SSRD. The learned SSRD called for detailed opinion from the respondent No.3. In pursuance thereof, the respondent No.3 sent a detailed opinion on 25.5.2015 stating that the change of purpose of Non- Agricultural use from residential to commercial could not be allowed/ permitted without taking the difference of ‘premium amount’ as per prevailing Jantri. Accordingly, the SSRD directed the respondent No.3 to take necessary action in accordance with law.

3.2 Dis-satisfied with the aforesaid communication, the petitioners approached this Court by filing SCA No. 18118 of 2015 on 28.10.2015 praying to quash the negative opinion given by the respondent No.3 and to directed the concerned authority to allow their application for change of purpose of Non-Agricultural user of the land in question from residential to commercial and to sanction the revised lay-out plan. As per the provisions of the Gujarat Land Revenue Code, 1879 and the Rules made thereunder, only a ‘conversion tax’ in connection with the application of the petitioners could be levied and no further/ difference ‘premium amount’ could be levied and collected fro the land in question which was done in similar case of other plot holders in the same parcel of land. Since the application was pending, this Court disposed of the petition directing the authorities to decide the same in accordance with law. Thereafter, respondent No.3 rejected the application on 19.10.2018 and directed the respondent No.4 not to sanction the revised lay-out plan for the land/ plot in question without taking the difference of ‘premium amount’ from the petitioners. Being aggrieved with the said order, the petitioners filed another SCA No. 19316 of 2018, which was withdrawn by the petitioners with liberty to approach the learned SSRD by way of filing revision application. Thereafter, the petitioners approached the SSRD which has finally rejected the revision application.

3.3 The main ground raised in the petition by the petitioners is that once Non-agricultural permission has been granted, there cannot be any question of raising premiu