NEW DELHI: Should charges for conversion of agricultural land into non-agricultural be calculated at the rates at the time of application or on the date of actual conversion?
The Supreme Court has decided in favour of the Goa Government, upholding its appeal against the Goa Bench of the Bombay High Court ordering it for refund of excess money with interest charged to Dr Alvaro Alberto Mousinho de Noronha Ferreira of La Campala Residential Colony at Miramar.
A Bench of Justices Deepak Gupta and Aniruddha Bose struck down the High Court judgment, noting that Ferreira had filed the affidavit undertaking to pay the conversion charges as demanded and undertook not to challenge the imposition of the conversion charges.
It held that the respondent cannot be permitted to challenge the levy of the conversion charges, post amendment, on account of his acts, deeds and conduct an acquiescence to the said order.
The case arose from Dr Ferreira and three of his family members seeking permission to convert 16,014 sq metres of agricultural land on 08.03.2013.
However, on 22.05.2013, amendments were made in the revenue code increasing the conversion rates substantially. Ferreira had submitted an affidavit to pay the conversion charges as asked for on 19.07.2013 and also not to seek any refund. The family deposited the money on 09.10.2013 and accordingly the “sanad” (permission) for conversion of land was issued on 19.11.2013.
The dispute arose when the family filed a writ petition to claim refund of the excess amount and the High Court partly allowed the claim, asking the authorities to refund with interest at the rate of 8 per cent per annum.
