A.N. YASHODA Vs. THE STATE OF KARNATAKA AND OTHERS

JUDGEMENT

(1.) THE Petitioner has questioned the correctness of the impugned order and notice dated 16.10.2001 and notice dated 05.03.2001 issued by the third Respondent and Village Accountant at Annexures "A" and "E" respectively urging the following legal contentions:

(2.) THE order of attachment made at Annexure "A" under Section 165 read with Section 156 is without authority of law, as the Petitioner is not liable to pay conversion fine of Rs. 87,747.00 in respect of the lands. The conversion order was obtained by him under Section 95 of the Karnataka Land Revenue Act, 1964 (in short "KLR -Act") for the reason that the Petitioner after obtaining the order, sold the land after formation of sites. Therefore the Learned Counsel submits that the Petitioner is not primarily liable for payment of the conversion fine as provided in the table to Rule 107 of the Karnataka Land Revenue Rules, 1966 (in short "Rules"). Learned Counsel elaborating his submission contends that the liability upon the conversion fine as provided under Rule 107 read with Section 95(7) shall go with the land and the sites formed in the land were sold to different persons. Therefore the impugned order passed against him is not binding as the same is without authority of law. He had further contended that the said order is also bad in law for another reason that the conversion fine amount has been determined without giving opportunity to the Petitioner. Further the notice dated 05.03.2001 also not sustainable in law, as he is not liable to pay the said amount.

(3.) IN so far as the determination of the amount mentioned in the order is concerned, Respondents 2 and 3 are required to give opportunity to the Petitioner to fix the amount of less paid conversion levy fine amount in respect of the converted land as required to be payable under Sub -section (7) of Section 95 read with Rule 107. The order of attachment of the property shall be in force. The matter is remitted back to the second Respondent with a direction to hear the Petitioner with regard to the quantum of amount to be determined towards the less paid conversion fine under the provisions of the Act and the Rules referred to supra, for this limited purpose, the matter is remitted back to the second Respondent with a direction as indicated above. The second Respondent with regard to attachment of immovable property as made at Annexure 'A' shall be in tact and the amount shall be determined after giving opportunity to the Petitioner within eight weeks from the date of receipt of this order.