KISHANBHAI JIVANBHAI BAROT Vs. THE STATE OF GUJARAT

JUDGEMENT

(1.) THE petitioner is aggrieved by the rate at which the conversion tax was demanded by the Commissioner for converting the petitioner's land from agriculture land to non-agricultural land.

(2.) THE petitioner desired to put a certain piece of land for non-agricultural use, which was otherwise categorized as agricultural land. In terms of the provisions contained in Bombay Land Revenue Code, State authorities i.e. the Collector demanded conversion tax of Rs.2,81,850/-, which was calculated at the rate of Rs.30 per sq.meter. On the ground that the conversion tax ought to have been correctly assessed at Rs.2.50 per sq.meter, the petitioner has approached this Court by filing the present petition.

(3.) HAVING heard learned counsel for the parties, however, we find no infirmity in the view of the Collector. We find that the land was situated in the outskirts of the city of Bhavnagar and that it is covered under the Bhavnagar Urban Development Authority area is not in dispute. That being the position, Bhavnagar Municipal Borough, which admittedly had population of more than 1,00,000 as per the last census, would cover the present case for collecting conversion tax at the rate of Rs.30/- per sq.meter.