High Court Allows Special Civil Application Quashing Revenue Orders on Section 73AA Noting -- Bombay Land Revenue Code Not Retrospectively Applicable to Pre-1979 Land Transaction -- Mutation Entry Confirmed Without Section 73AA Remarks

Nature of Litigation: Special Civil Application under constitutional writ jurisdiction challenging revenue authorities' orders regarding mutation entry

Remedy Sought

Petitioner sought quashing of orders dated 03.03.2018, 08.07.2015, and 22.07.2013 passed by Secretary, Collector, and Deputy Collector respectively, and confirmation of Entry No.822 without Section 73AA noting

Filing Reason

Revenue authorities made noting regarding applicability of Section 73AA of Bombay Land Revenue Code in mutation entry for land purchased in 1967, despite the provision being enacted in 1979

Previous Decisions

Civil Suit No.105/1986 partly allowed on 30.09.1994 -- Civil Appeal No.98/1994 allowed on 10.09.1997 granting permanent injunction -- Second Appeal No.200/1997 dismissed on 18.08.2011 -- Mutation Entry No.822 certified on 13.04.2012 with Section 73AA noting -- Deputy Collector rejected application on 22.07.2013 -- Collector rejected revision on 08.07.2015 -- Secretary rejected revision on 03.03.2018

Issues

Whether Section 73AA of Bombay Land Revenue Code could be applied to land transaction completed in 1967 when the provision was enacted in 1979 Whether revenue authorities could make noting regarding Section 73AA applicability in mutation entry despite civil court decrees establishing ownership

Submissions/Arguments

Petitioner's counsel argued that Section 73AA was not in existence at time of 1967 transaction and could not apply retrospectively -- Civil court decrees had established petitioner's ownership rights through multiple proceedings -- Technical delay of 8 months should not override substantive rights -- Revenue authorities failed to consider that provision was introduced in 1979, after the sale transaction Respondent State represented by AGP did not contest the substantive legal position regarding retrospective application

Ratio Decidendi

Statutory provisions cannot be applied retrospectively unless expressly provided by legislature -- Section 73AA of Bombay Land Revenue Code, enacted in 1979, applies prospectively and cannot govern transactions completed before its enactment -- Revenue authorities must respect civil court decrees establishing ownership rights -- Technical delays in approaching authorities should not defeat substantive rights when law was not applicable at time of transaction

Judgment Excerpts

Held that at the time of purchase of the land by the petitioner in the year 1967, the provision of the Bombay Land Revenue Code was not there, therefore, at the time of purchase of the land, the provision of Section 73AA of the Revenue Code was not applicable to the said transaction Held that the technical view adopted by the revenue authority is illegal and the said aspect has not been properly considered by the respondent authorities Held that when there was no existence of the provision of the Revenue Code, in that event, the revenue authority ought not to have made such endorsement, which is contrary to law

Procedural History

1967: Land purchased through registered sale deed -- 1977: Mutation Entry No.238 effected -- 1986: Civil Suit No.105/1986 filed -- 1994: Civil suit partly allowed -- 1994: Civil Appeal No.98/1994 filed -- 1997: Civil appeal allowed granting permanent injunction -- 1997: Second Appeal No.200/1997 filed -- 2011: Second appeal dismissed -- 2012: Mutation Entry No.822 certified with Section 73AA noting -- 2013: Application to Deputy Collector rejected -- 2015: Revision to Collector rejected -- 2018: Revision to Secretary rejected -- 2018: Special Civil Application filed before High Court -- 2026: High Court judgment allowing petition