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TMI Blog2023 (3) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... hold interest and therefore some interest in the land. They seek conversion of their interest to ownership. Petitioners have averred and there has been reliance by revenue, on the averments that on conversion petitioners will deal with the land to pay the demand of revenue. We have before us State claiming recovery of certificate dues from the estate and the revenue claiming recovery of their demand, already put in enforcement by attachment of the property. How far the attachment may be built upon for the revenue to deal with the land is doubtful. Real opposition to recovery by revenue is from State, who wants to recover their certificate dues. The resistance to conversion on contention that late Daulatram Nanuram Agrawalla had applie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aws attention to our order dated 2nd December, 2022 and reiterates, his clients want conversion of leasehold right to ownership so as to enable, inter alia, dealing with the land for liquidating demands outstanding against the estate of Nanu Ram Agrawalla, since deceased. His clients are the heirs and legal representatives. 2. Mr. Nanda, learned advocate, Additional Government Advocate appears on behalf of State and opposes the prayer. He submits, certificate dues are outstanding from the estate. There has to be first recovery before petitioners, as legal heirs, can claim to have conversion. 3. Mr. Satapathy, learned advocate appears for revenue and submits, no transfer can be permitted as barred by section 281 in Income Tax Act, 1961 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment, Government of India, for recovery of outstanding demand in name of late Daulatram Nanu Ram Agrawalla. Second ground is that the leasehold plot is subjudice in this Court under WP(C) no.654 of 2008. 8. Mr. Mishra points out that there is order dated 2nd November, 2021, made by coordinate Bench, specifically saying that WP(C) no.15349 of 2021 is not related to WP(C) no.654 of 2008. We reproduce below said order dated 2nd November, 2021. 1. This matter is taken up through Hybrid Mode. 2. Heard learned counsel for the parties. 3. This writ petition is not related to WP(C) no.15349 of 2021. 4. The writ petition be delisted from WP(C) no.15349 of 2021 and place the same before the assigned Bench after obtaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der against the conversion application which should not be accepted. A copy of conversion application dtd. 12.01.2000 along with challan deposit receipt is annexed herewith as Annexure-D/1 series. Such conduct of Nanuram Agarwal in depositing the conversion in a hurried manner without any order for conversion is completely illegal and unacceptable in law. (emphasis supplied) The resistance to conversion on contention that late Daulatram Nanuram Agrawalla had applied for conversion by putting in the fees and without waiting for an order of conversion is not a contention that can bear scrutiny, neither for its substance nor because it is in trying to supplement reasons given in impugned order, impermissible as declared by the Su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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