TMI Blog2013 (12) TMI 1750X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of succeeding in the case as no incriminating evidence has been found against the appellant or any documents in support of the allegation are produced by the prosecution. It has further been submitted that the balance of convenience lies in favour of the appellant M/s Goastav Hotels (P.) Ltd. Ors (in short company). The company is a small type trader and it would be impossible for the appellant to arrange a huge sum towards penalty. The Ld. Counsel for the appellant has filed written argument and the Ld. ALA for the respondent has also apart from the oral submissions had filed written arguments. The appellant No. 2 Mr. Sarfaraz Alam Director of the appellant No. 1 company has filed an affidavit annexing therewith the directors report and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them in case the dispensation with pre-deposit of penalty is not made in their favour and thirdly that what conditions may be imposed while granting any dispensation with the pre-deposit of penalty in favour of the appellant to safeguard the realization of penalty. 3. The contentions on behalf of the appellants inter alia for establishing the prima facie case are that the Adjudicating Authority has erroneously arrived at a conclusion that the Land in question which is purchased through FDI route is an agricultural land. The findings of the Adjudicating Authority is based on the assumption and presumption and is contrary to the documents and evidences placed on records. The letter of Collector (North Goa District) Goa only informed that no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and submitted that the Adjudicating Authority has arrived at the conclusion from the material on record that the land purchased is an agricultural land. Further the Goa Land Revenue Code, 1968 is a comprehensive piece of legislation which deals land law in respect of Goa. Section 30 of the Goa Land Revenue Code deals with permission for non-agricultural use and explicitly states that any land which has to be used for non-agricultural use has to be so used with the prior permission and after obtaining due conversion sanad from the Collector of the concerned District. No such conversion certificate has been obtained in this case. After hearing the contentions of both sides, it appears that the Ld, Counsel for the appellants have certain fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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