HEMATLAL MULJI LOHANA Vs. STATE OF GUJARAT
HIGH COURT OF GUJARAT
HEMATLAL MULJI LOHANA
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(1.) * * * *
(2.) Coming to the first contention in respect of the two notifications we find that said notifications are liable to be struck down. The notification dated 26-8-54 reads as follows:-
"Saurashtra Government Gazette 1954 Part V page 1956-57 Revenue Department. NOTIFICATION Sub:- Application of Rule 82 of the Bombay Land Revenue Rules 1921 Rajkot 26 August 1954 No.RD/II/4-A/6(76). In exercise of the powers conferred by Rule 82 of the Bombay Land Revenue Rules 1921 as adapted and applied to the State of Saurashtra Govt. is pleased to direct that the said Rule shall be applied to all cities towns and other areas which have a population of 20000 and above and that the rate of non-agricultural assessment in such areas shall be as under:-
(1) areas having a population of 20000 and above but less @0-0-3 per sq. than 50000 yd. per annum
(2) Area having population of 50000 and above. 0-0-4 per sq. yd. per annum. 2 Government is further pleased to direct that the said rates of non-agricultural assessment shall come into force with affect from 1st September 1954. By order and in the name of the Rajpramukh of Saurashtra sd/Benesinhji:- Secretary to the Government of Saurashtra Revenue Department . The notification dated 4-11-68 issued by the Gujarat Government is only amendatory in character in character in so far as it replaces the word square yard by the words square metre. In a way it is not an independent notification. The notification dated 26-8-54 issued by the Revenue Department of the then State of Saurashtra purported to be issued in exercise of the powers conferred by Rules 82 of the Bombay Land Revenue Rules as adapted for and applied to the State of Saurashtra. Said Rule 82 reads as follows:-
"82 In any area in which on account of there being a keen demand for building sites or for any other special purpose the State Govt. may by notification in the Official Gazette direct that this rule shall be applied the rate of non-agricultural assessment shall be determined in accordance with the following provision and not under rule 81:-
(3.) The non-agricultural assessment shall ordinarily be a percentage on the full market value of the land as a building site";
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