In Brief
The Supreme Court decided whether conversion charges for agricultural-to-non-agricultural land conversion should be calculated using the rate at the time of application or the date the conversion order is issued. A Goa resident applied in March 2013 to convert agricultural land; amended rates came into force in May 2013. The Court held that conversion charges are payable on the date of the final decision to grant the Sanad (permission), not the application date. Since the respondent had signed an affidavit agreeing not to challenge conversion charges and then deposited the full amount demanded, he was estopped from later seeking refund based on his own conduct and acquiescence.
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