Proper notification to the legal entity is essential for proceedings under land ceiling laws; failure to do so invalidates the action taken.

JUDGMENT :

SANJAY KUMAR MEDHI, J.

1. The instant petition under Article 226 of the Constitution of India has been filed, challenging an order dated 20.05.2015, issued by the Deputy Commissioner and District Collector, Kamrup (M) in Ceiling Case No. 1396/2014 whereby a finding has been arrived at of possessing land measuring 92 bighas 1 katha 4 lechas in excess of the limit fixed under Section 4 of the Assam Fixation of Ceiling on Land Holding Act, 1956 (hereinafter Act, 1956). It has been stated that there has been contravention of Section 20 of the said Act and accordingly the order was passed under Section 21 .

2. As per the facts projected, the petitioner no. 1 is a Limited Liability Partnership and the petitioner no. 2 is one of its partners. Initially, the petitioner no. 1 was a Private Limited Company in the name and style, Topcem Cement Pvt. Ltd. and in the year 2008 had purchased different plots of land. In 2011, there was a conversion from the Private Limited Company to a Limited Liability Partnership vide a Certificate of Registration on Conversion dated 22.02.2011. The petitioner no.1 had proposed for setting up a Mega Cement Factory at Khetri over a plot of land measuring 193 bighas. The said proposal was carried forward to a great extent, whereby all the clearance was granted, including those required by the Environmental Authorities and the Ministry of Commerce. The State Government had also taken a decision to grant special incentive regarding entry tax exemption and the project proposed was given the status of Mega Project by the State Government. Along with the petitioner no. 1, three other Industries of Cement and one brewery were also considered. In the said connection, a High-Powered Committee was constituted and the said Committee had also given clearance to the petitioner to go ahead with the project. The clearance was also given by the Revenue Department by stating that though the land in question was agricultural land, there was no cultivation for the last 10 years. The petitioners have also annexed Certificates by the concerned Tapatoli Gaon Panchayat that there was no cultivation over the plot of land in question for the last 10 years.

3. The petition no.1 was also registered under the North East Industrial and Investment Promotion Policy (NEIIPP), 2007 and was found eligible for the incentives under the said policy and the same was also acknowledged by the Central Government. The environmental clearance was given for the project of the petitioner no. 1 on 12.06.2009 by the Ministry of Environment and Forest, Government of India. The special incentives by the State Government was issued on 23.02.2010 followed by a clearance by the Industries and Commerce Department, Government of Assam on 13.04.2010 whereby special incentive was to be given to the petitioner no. 1. The said Department had also forwarded minutes of meeting dated 11.02.2010 of the High-Powered Committee wherein it was decided that incentives would be allowed for the petitioner. Pursuant thereto, a Gazette notification on such exemption was issued on 08.12.2010.

4. The petitioners have also relied upon an Office Memorandum dated 05.08.2013 issued by the Revenue Department whereby it was stated that agricultural land which was not under cultivation for the last 10 years may be transferred for non-agricultural purposes. Reliance has also been made on an Office Memorandum dated 17.06.2014 of the Revenue Department whereby it was stated that the Deputy Commissioner may give NOC for transfer of such land and a Committe