Summary
Landowners sought refund of conversion charges calculated at rates increased after their original application. The Court held that the applicable statutory scheme attracted the rates prevailing when the authority decided to grant the sanad. The applicants had also contributed to delay, omitted the statutory appeal and voluntarily undertaken to pay without seeking refund. The State’s appeal was allowed and the refund claim dismissed.
Issues
- Whether conversion charges were governed by the application date or the decision to grant the sanad.
- Whether the applicants’ conduct and undertaking precluded the refund challenge.
Provisions considered
- Section 32(3) and (6)(ii), as amended in 2013, Goa, Daman and Diu Land Revenue Code, 1968The decision to grant the sanad triggered fees; the scheme also provided an appeal against failure to decide within the prescribed period. (¶¶ 10, 11, 12, 13, 14, 17, 23)
Held
- Payment of conversion fees arises when the authority decides to grant a sanad, making that decision date relevant for fixing charges. The earlier authorities relied on by the High Court involved a concession or different statutory and factual settings. (¶¶ 7, 8, 9, 10, 11, 12, 13, 14)
- The applicants did not invoke the statutory appeal after expiry of the decision period. Their subsequent addendum for additional land and confusion about the area also contributed to delay; this was not comparable to the unexplained prolonged delay in the cited cases. (¶¶ 15, 16, 17, 19, 20, 21)
- The record did not substantiate coercion in obtaining the undertaking. Having agreed to pay the demanded charges without seeking refund, paid and obtained all permissions, the respondent could not challenge the amended-rate levy on these facts merely because payment was under protest. (¶¶ 18, 22, 23)
Result
The State’s appeal was allowed. The High Court judgment directing recalculation and refund was set aside, and the landowner’s writ petition was dismissed. Pending applications were disposed of.