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2016 (6) TMI 1152 - HC - Indian LawsRecovery of conversion tax and special cess for using the lands for non-agricultural purpose - Held that:- When the land was allotted to the petitioner by the competent Authority under the Gujarat Mines and Mineral Rules, 1966 for specific purpose of removing black trap stones, there was no question of the petitioner applying to the Collector for using the land for non-agricultural purpose, which would entail payment of conversion tax under Section 67A of the Code. The learned AGP has fairly submitted that as such there was no condition imposed in the lease deed for the payment of conversion tax at the time of allotment of land in the year 1996 and even while renewing the said lease in the year 2001. Under the circumstances, the impugned order passed by the Collector for the recovery of the conversion tax under Section 67A of the Code, on the lease deed executed under the provisions contained in Gujarat Mines and Mineral Rules, 1966, being illegal, deserves to be quashed and set aside. The impugned order passed by the respondent No.1, mechanically confirming the said order of the respondent No.2 Collector also deserves to be quashed and set aside.
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