Subsequently, Section 214 itself was amended on 10th December, 1980 to enable the Government to make rules with retrospective effect by issuing an Ordinance for the purpose and the Ordinance became the Act w.e.f.
On 10th December, 1980, by an ordinance the State Government also amended Section 214 of the Code to enable the Government to give the rules made thereunder a retrospective effect.
Under the 1977 Rules, the rate of assessment was increased from 2 paise to 10 paise per square metre thus reducing the rate of assessment to 10 paise from 15 paise per square metre which was fixed under July 1976 Rules.
At that rate, the Company paid a total land revenue of Rs.
Several writ petitions challenging the said rules were filed in the High Court.
What is further, so far as the industrial use of the land in towns and cities like Ahmedabad was companycerned, the original rate of assessment prescribed under the draft rules of 21st July, 1976, viz.,
The Ordinance became an Act on 24th February, 1981.
1st August, 1976.
24th February, 1981.
The writ petitions leading to the present appeals were filed before the High Court challenging the validity of 1977 Rules on various grounds.
whether they were in villages, towns and cities, and on the basis of the population of the area and the number agricultural user to which the land was being put.
After examining the objections, the final rules were published on 24th January, 1978 which were brought into force from 1st September, 1976.
1st September, 1976.
The amendment also classified the assessable lands on the basis of their locations, viz.,
The said Rules were made under Section 214 of the Bombay Land Revenue Code, 1879 the Code as applicable to the State of Gujarat.
One of the companytentions in the petitions was that sufficient time was number given to raise objections to the draft rules.
These rules were made final on 31st July, 1976 and brought into force from 1st August, 1976.
After companysidering the objections received, the State Government issued a fresh numberification on 24th January, 1978 issuing final rules which were brought into force with retrospective effect from 1st September, 1976 the 1977 Rules.
5,823.23 per annum.
During the tendency of the writ petitions, the State Government on 28th June, 1977 withdrew the numberification dated 31st July, 1976 issuing the final rules, and granted time of one month from 28th June, 1977 to the members of the public to object to the draft rules published on 21st July, 1977.
However, ultimately, only the following issues were pressed before the High Court 3.
It also appears that the Company paid in addition to the land revenue local fund cess and education cess each of which was calculated at the rate of 50 per cent of the amount of the land revenue.
15 paise per square metre was reduced to 10 paise per square metre under the impugned rules published on 24th January, 1978 which rules were brought into force w.e.f.
Since the same were challenged, among other things, on the ground that numbersufficient time was given for raising objections to the draft rules, the numberification dated 31st July, 1976 making the rules final was withdrawn by a subsequent numberification of 28th June, 1977 and objections were invited to the original draft rules issued on 21st July, 1976 within 30 days from 28th June, 1977.
Prior to 1st August, 1976, these lands were assessed as number agricultural lands, at the rate of 2 paise per square metre under Rule 8 2 of the Gujarat Land Revenue Rules, 1972 the 1972 Rules which was in force at that time.
82 of 1985.
The State Government invited objections to the draft rules before 30th July, 1976.
The appellant Company holds a large parcel of land admeasuring about 2 lakh square metres companyprising 30 different survey numbers of Asarwa Ward of the Ahmedabad Municipal Corporation.
On 21st July, 1976, the State Government published draft rules amending 1972 Rules.
Since numberobjections were received, the State Government made the draft rules final and published them on 31st July, 1976 bringing them into force w.e.f.
B. Sawant, J. The facts leading to the companymon questions of law which arise in these appeals may be taken from one of the appeals, viz.,
Civil Appeal No.
