Case Note & Summary
The petitioner, Dr. Alvaro Alberto Mousinho de Noronha Ferreira, along with co-owners, applied on 08.03.2013 under Section 32 of the Goa Daman and Diu Land Revenue Code 1968 to convert the use of a portion of land admeasuring 16014 square metres in Margao. The Deputy Collector issued an acknowledgment on 29.04.2013, and after inspections and reports, the petitioner signed an affidavit cum indemnity bond on 19.07.2013. On 19.09.2013, the Deputy Collector issued a communication directing the petitioner to pay conversion fees in terms of the Goa Land Revenue Code (Amendment) Act 2013, which came into force on 01.04.2013, and demanded fees at the enhanced rates. The petitioner challenged this communication, seeking recalculation of fees based on the rates applicable on the date of the application (08.03.2013) and refund of excess fees with interest. The court considered the legal issue of whether the conversion fees should be determined by the rates on the date of application or the date of the order. The court held that the right to conversion accrues on the date of application, and any subsequent amendment cannot affect pending applications unless expressly made retrospective. The impugned communication was quashed, and the respondents were directed to recalculate the fees based on the rates prevailing on 08.03.2013 and refund any excess amount collected with interest at 12% per annum.
Headnote
A) Land Revenue - Conversion Fees - Applicable Rate - Section 32 of Goa Daman and Diu Land Revenue Code 1968 - The petitioner applied for conversion of land use on 08.03.2013. The Deputy Collector issued a communication on 19.09.2013 demanding conversion fees at rates under the Amendment Act 2013 which came into force on 01.04.2013. The court held that the fees must be calculated based on the rates prevailing on the date of the application, as the right to conversion crystallizes on the date of application. The impugned communication was quashed and the respondents were directed to recalculate fees accordingly. (Paras 2-6)
Issue of Consideration
Whether the conversion fees payable under the Goa Land Revenue Code (Amendment) Act 2013 should be calculated based on the rates prevailing on the date of the application or the date of the order granting conversion
Final Decision
The impugned communication dated 19.09.2013 is quashed and set aside. The respondents are directed to recalculate the conversion fees payable by the petitioner based on the rates prevailing on the date of the application i.e. 08.03.2013 and refund the excess fees recovered with interest at 12% per annum.
Law Points
- Conversion fees under Goa Land Revenue Code (Amendment) Act 2013 must be calculated based on rates prevailing on date of application
- not date of order
- Section 32 of Goa Daman and Diu Land Revenue Code 1968
- Principle of vested rights on application
