C. ROTLUANGA Vs. STATE OF MIZORAM

JUDGEMENT

(1.) In this petition, the petitioner has challenged the constitutional validity of Rule 47(4) of the Mizoram (Land Revenue) Rules, 2013 (in short "Rules 2013''). He has also prayed for a direction against the respondents to refund him Rs.15,29,454.00 which has been remitted to the Revenue Department as Cess on value of land.

(2.) In the year 2010, the State Government gave the petitioner "Periodic Patta" of Government land situated at Maubul Ram, Keifang, Aizawl and this land became the main source of his livelihood. The State Government however for construction of Exploratory Drilling Well acquired the land under the provisions of Land Acquisition Act. Pursuant to the acquisition of land, the petitioner was awarded Rs.1,58,27,324.00 as compensation. But from the assessed amount of compensation, 15% of the land value amounting to Rs. 15,29,454.00 has been remitted to the Revenue Department as cess on value of land. The remission is done under Rule 47(4) of the Rules, 2013. It is in this background, aggrieved petitioner has challenged the constitutional validity of Rule 47(4) of the Rules, 2013 and prayed for the aforesaid relief.

(3.) The main thrust of challenge by the petitioner is that since the enabling Mizoram (Land Revenue) Act, 2013 (in short "Act, 2013'') does not provide for remittance of 15% of the land value as cess on value of land, Rule 47(4) framed under it for such remission is invalid. The State Government, on the other hand, has defended the validity of Rule.