DEVARSA GAS CHEM.LIMITED Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) The instant writ petition has been preferred by the petitioner under Article 226 of the Constitution of India with the following prayers:-

(2.) Brief facts of the case are that the petitioner is a company registered under The Companies Act 2013 and was registered as a small scale industry and was also issued a certificate of registration dtd. 30/5/1994 (Annexure-1) by the Joint Director District Industries Centre, Department of Industry. Thereafter the petitioner filed an application for conversion of the khatedari agricultural land situated at khasra No. 428/1 admeasuring 14 bighas in village Gajangarh, Gram Panchayat Chotila, Tehsil Rohit, District Pali from agricultural to non agricultural purpose for industrial purpose for establishment of Liquified Petroleum Gas (L.P.G.) refilling/bottling plant. The Petitioner deposited the charges for conversion of Rs.9700.00 and Rs.2,494.00 for conversion vide challan no.524 dtd. 1/1/1994 and challan no. 5637 dtd. 23/11/1994 respectively. The aforesaid application was duly processed under the The Rajasthan Land Revenue (Conversion of Agricultural Land for Non-Agricultural Purposes in Rural Areas) Rules, 1992 (Hereinafter referred top as the Rules of 1992) and the Prescribed Authority (Deputy Collector, Pali), passed the conversion order dtd. 25/11/1994 (Annexure-2), wherein the land stood converted for industrial purpose for establishment of industry i.e. for Liquified petroleum gas (L.P.G.) refilling/bottling plant, in accordance with the Rules of 1992.

(3.) Thereafter the petitioner was served with a Notice by Deputy District Collector Pali dtd. 24/10/1996 (Annexure-3) stating therein that upon site inspection petitioner was liable to pay an additional amount of a sum of Rs.3,33,875.00 in 10 days failing which the amount would be realised by way of attachment. An oral inquiry was made in the office of respondent No.2 Accounts Officer (Income) Board of Revenue and the petitioner was informed that exparte inspection was made and the Collector has objected that since some L.P.G gas in big containers as well as cylinders were found lying at the site and the land in question seemed to be used for commercial purpose and the rate of conversion was paid as per Industrial use thus a demand and penalty order dtd. 24/10/1996 (Annexure-3) was issued by respondent No.2.