ORAL ORDER

(PER : HONOURABLE THE CHIEF JUSTICE MRS. JUSTICE SUNITA AGARWAL)

1. Heard learned counsels for the parties and perused the record.

2. Mr. Rutvij M. Bhatt, the learned advocate has put-in appearance on behalf of the respondent No.6. No affidavit has been filed on behalf of the respondent No.6 inspite of sufficient time granted by us. However, the fact remains that in the present petition, the petitioners seek to challenge the legality and validity of the Gujarat Land Revenue (3rd Amendment) Rules, 2003 so far as they related to enhancement of revenue assessment qua category ‘C’ and further to declare the notifications dated 5.2.1999 and 2.8.2003 issued by the District Development Officer, Surat seeking to collect the land revenue and education cess as illegal.

3. The contention in the writ petition is that the area in question falls within a notified area of G.I.D.C., Surat. The Gram Panchayat and the Taluka Development Officer have no power to demand or levy the land revenue in the notified area. Vide notification dated 30.1.1997, the State Government has appointed the Assistant Manager, G.I.D.C., Surat for the purpose of assessment and recovery of the taxes in the notified