(1.) By this petition, under articles 226 and 227 of the Constitution of India, petitioner is challenging the order passed by the Additional commissioner, Nagpur Division, Nagpur in Appeal No. NAP-36/pinglai -/95-96, an appeal under section 247 of the maharashtra Land Revenue Code, 1966.
(2.) Facts which are necessary for the disposal of this petition can be briefly stated thus. The petitioner is resident of Bhandara, having land bearing Khasara No. 198/1 and 198/3 admeasuring 4 acres, p. H. No. 54, Mouja Village Pinglai and District : Bhandara. As the petitioner wanted to start Brass Industries on that land. He moved the office of the S. D. O. for grant of permission for non-agricultural use. The case was registered and the S. D. O. had passed certain order. Accordingly the certificate to permit use of the land for non-agricultural purpose was also issued. Later on the matter was reopened on the query of the Audit Party as regards the non-agricultural assessment of this land. The Sub Divisional Officer, bhandara then in Revenue Case No. 6/nap-36/87-88 of Pinglai passed order directing the petitioner to pay a sum of Rs. 38,516/-as calculated in the said order. The order was then challenged by the petitioner before the Additional Collector, Bhandara. The Additional collector found that the appeal was barred by limitation and as such he rejected the appeal.
(3.) Learned A. G. P. has however, supported the order of the learned Additional Commissioner. According to him, there was no revision of non agricultural assessment. Only because of the auditors query some mistakes were directed to be rectified. according to him, Additional Commissioner has rightly considered the matter on merits instead of remanding the same and his order is final.