ORAL ORDER

1. Heard the learned counsels for the parties.

2. The learned counsel for the petitioner submits that by the impugned order dated 22.02.2023, the respondent No.2 Collector has refused the permission under Section 43 of the Gujarat Tenancy and Agricultural Lands Act , 1960 for payment of premium and conversion of land for non-agriculture use on the grounds that the land is falling under the Gujarat Tenancy and Agricultural Lands Act , 1960, the Government Resolution dated 04.07.2008 and that a negative opinion has been given by the Deputy Collector (Stamp Duty). The learned counsel submits that the subject land was allotted to one Somabhai Dahyabhai vide order dated 12.07.1971, for which, the mutation entry No.2263 dated 03.08.1975 came to be mutated in the revenue record. Thereafter, by the order dated 21.12.2006, the subject land came to be converted into old tenure land and accordingly, the mutation entry No.3712 dated 24.01.2007 came to be mutated in the revenue record. Thereafter, the subject land was sold to one Khumansinh Jaysinh Kher. Thereafter, it was further sold to one Sunilbhai Revjibhai Patel by registered sale deed dated 18.03.2010 and thereafter, the pet