M/S Anchor Daewoo Industries Ltd vs Special Secretary ( Appeals ) on 12 March, 2026

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    Gujarat High Court

    M/S Anchor Daewoo Industries Ltd vs Special Secretary ( Appeals ) on 12 March, 2026

                                                                                                                      NEUTRAL CITATION
    
    
    
    
                               C/SCA/12733/2018                                      JUDGMENT DATED: 12/03/2026
    
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                                       IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
    
                                       R/SPECIAL CIVIL APPLICATION NO. 12733 of 2018
    
                          FOR APPROVAL AND SIGNATURE:
    
                          HONOURABLE MR. JUSTICE DIVYESH A. JOSHI
                          ==========================================================
    
                                       Approved for Reporting                       Yes           No
    
                          ==========================================================
                                       M/S ANCHOR DAEWOO INDUSTRIES LTD
                                                        Versus
                                        SPECIAL SECRETARY ( APPEALS ) & ORS.
                          ==========================================================
                          Appearance:
                          MR VIMAL A PUROHIT(5049) for the Petitioner(s) No. 1
                          MR ADITA PATHAK, APG for the Respondent(s) No. 1
                          NOTICE SERVED BY DS for the Respondent(s) No. 2,3,4
                          ==========================================================
                            CORAM:HONOURABLE MR. JUSTICE DIVYESH A. JOSHI
    
                                                                Date : 12/03/2026
                                                                ORAL JUDGMENT

    1) By way of filing the present petition under Article 226 of
    the Constitution of India, the petitioner has prayed for the
    following reliefs:

    ”(A) YOUR LORDSHIPS may be pleased to issue a writ of
    mandamus or any other appropriate writ, order or direction
    quashing and setting aside the order dated 28.03.2018
    passed in Revision Application No.
    MVV/GANOT/KUTCH/01/2017 as well as order dated
    7/1/2017 passed by the Collector, Kutch and further be
    pleased to restore the order passed by the learned

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    Mamlatdar and ALT dated 21.09.2015 passed by the learned
    Mamlatdar and ALT;

    (B) YOUR LORDSHIPS may be pleased to hold and declare
    that order passed by the learned District Collector confirmed
    by the learned SSRD are illegal, arbitrary, devoid of merits
    and passed in contravention to the provisions of Section 89
    and 89A of the Act, 1958;

    (C) During the pendency and final disposal of the petition,
    Your Lordships may be pleased to stay the implementation,
    operation and execution of the order dated 28.03.2018
    passed in Revision Application No.
    MVV/GANOT/KUTCH/01/2017 as well as order dated
    7/1/2017 passed by the Collector, Kutch and further be
    pleased to restrain the authority – Mamlatdar and ALT from
    initiating proceedings under Section 122 of the Act for
    alleged breach of Section 89 as per the order passed by the
    learned District Collector;

    (D) During the pendency and final disposal of the petition,
    Your Lordships may be pleased to direct the respondent
    authorities not to take any coercive steps against the
    petitioner and further be pleased to restrain the respondent
    authority from taking any action which would hamper the
    ongoing industrial activity undertaken by the petitioner and
    further be pleased to direct the District Collector to process

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    the application under Section 65-B of the BLRC without being
    influenced by the present proceedings;
    (E) Pass any such other and/or further orders that may be
    thought just and proper, in the facts and circumstances of the
    present case.”

    2) The case of the petitioner can be summarised in a nutshell
    as under:

    2.1) On 18.09.2002, M/s. Anchor Kenwood Enterprise purchased
    the property in question from the original owner, Bharatbhai
    Karsanbhai Tank, by way of executing a registered sale deed.

    Pursuant thereto, Revenue Entry No. 2004 came to be mutated in
    the revenue record and was subsequently certified on
    23.01.2003. Thereafter, Anchor Kenwood Enterprise, Propreitary
    concern of S.D. Family Trust, transferred the said land in favour
    of Anchor Electronics Limited by executing the necessary
    transfer documents. Pursuant to the said transaction, Revenue
    Entry No. 2093 came to be mutated in the revenue record on
    14.06.2003. Subsequently, the said company preferred an
    application before the competent authority stating that the
    name of the company had been amended and, therefore, the said
    amenment was required to be reflected in the revenue record.
    Accordingly, the name of the company was amended to Anchor
    Daewoo Industries Limited, and the corresponding entry was
    mutated in the revenue record vide Entry No. 2167. Thereafter,
    the petitioner company preferred an application before the

    SPONSORED

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    competent authority seeking permission for bona fide industrial
    purpose with retrospective effect. The said application was
    entertained and the Deputy Collector, Bhuj issued a certificate in
    favour of the petitioner on 06.02.2004. Thereafter, in the year
    2006, the petitioner company once again preferred an
    application seeking permission in respect of Survey Nos. 64 and
    65 under Section 89 of the Bombay Tenancy and Agricultural
    Lands (Vidarbha Region and Kutch Area) Act, 1958. The said
    application was considered and a certificate was issued by the
    office of the Deputy Collector on 20.02.2006, subject to certain
    conditions. Pursuant thereto, Revenue Entry No. 2609 came to be
    mutated on 20.03.2006 and was subsequently certified on
    21.07.2006. Thereafter, as per the established practice, the
    petitioner preferred an appropriate application before the
    District Collector for availing permission under Section 65B of
    the Bombay Land Revenue Code. During the scrutiny of the said
    application, the competent authority formed an opinion that
    there appeared to be a breach of Section 89 of the Act,
    considering Entry No. 2004 mutated in the revenue record
    pursuant to the sale transaction between Anchor Kenwood
    Enterprise and Bharatbhai Karsanbhai Tank. Pursuant thereto,
    the Mamlatdar and ALT, Bhuj, initiated proceedings under
    Section 122 of the Act, 1958 for the alleged breach of Section 89
    by issuing a show-cause notice to the petitioner. In response
    thereto, the petitioner submitted a detailed reply stating that
    the company is engaged in the manufacturing of various
    products and that, for administrative and technical reasons, the

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    name of the company was amended, however, the capital
    investment and immovable properties continued to remain with
    the parent company, i.e, Anchor Daewoo Industries Ltd. After
    considering and appreciating the documents and materials
    placed on record, the Mamlatdar and ALT, Bhuj, dropped the
    proceedings and withdrew the notice issued to the company. As
    per the prevailing procedure, the relevant papers were
    thereafter forwarded to the office of the District Collector for
    approval of the said decision. Upon verification and scrutiny of
    the documents available on record, the District Collector, Bhuj,
    formed an opinion that at the time of execution of the first sale
    deed between the company and Bharatbhai Tank, the requisite
    permission had not been obtained. In the absence of supporting
    documents, the Collector concluded that there was a breach of
    Section 89 of the Act. Accordingly, the Collector initiated
    proceedings under Section 110 of the Act and issued a show-
    cause notice to the petitioner on 22.08.2016. The petitioner
    opposed the said proceedings by filing a detailed reply, however,
    the documents placed on record were not properly considered.
    Ultimately, the Collector passed an order cancelling the
    transactions executed between the parties and also cancelled
    the revenue entries mutated in the revenue record, holding that
    prima facie a breach of Section 89 had occurred at the time of
    execution of the sale deed pertaining to Survey Nos. 64 and 65.

    2.2) Being aggrieved and dissatisfied with the said decision,
    delivered by the Collector an appeal had been prepared before

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    the Special Secretary (Appeals), Revenue Department by raising
    manifold grounds but reason based on to the authority
    concerned without considering and appreciating all those
    documents and material available on record, straightaway by
    reiterating the reasons assigned by the Collector at the time of
    dismissing the entry the Special Secretary (Appeals), Revenue
    Department had dismissed the appeal preferred by the
    petitioner, hence, present petition is filed.

    3) Heard learned advocate Mr. Vimal Purohit on behalf of the
    petitioner and learned AGP Mr. Aditya Pathak for Respondent
    No. 1.

    4) Learned Advocate Mr. Vimal Purohit, appearing on behalf
    of the petitioner, has vehemently submitted that it is an
    admitted position of fact that the first transaction had taken
    place between M/s. Anchor Kenwood Enterprise and the owner
    and vendor of the property, Bharatbhai Karsanbhai Tank, on
    18.09.2002. Pursuant thereto, a revenue entry came to be
    mutated and subsequently certified by the competent revenue
    authority. However, at the relevant point of time, a mistake
    occurred on the part of the company as they had not obtained
    the required prior permission from the concerned authority.
    Thereafter, another transaction took place between two
    companies by way of execution of a registered sale deed,
    pursuant to which a revenue entry was again mutated and
    subsequently certified. It is further submitted that thereafter,

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    the name of the company was changed and, therefore, an
    application came to be preferred before the concerned authority
    for amendment of the company’s name in the revenue record.
    Accordingly, necessary corrections were carried out in the
    revenue record by mutating an appropriate entry reflecting the
    changed name of the company. Subsequently, on 06.02.2004, an
    application was preferred before the office of the Deputy
    Collector, Bhuj, seeking permission for bona fide industrial
    purposes with retrospective effect. At that relevant point of
    time, all necessary documents and materials were furnished
    before the authority concerned. After considering and
    appreciating the documents and materials available on record,
    the Deputy Collector granted the requisite permission by issuing
    a certificate in favour of the company under Section 89 read with
    Section 45B, subject to certain conditions. A copy of the said
    order has been placed on record. He further submits that if this
    Court takes a cursory glance at the contents of the said
    document, it would reveal that all the transactions that took
    place during the interregnum period between the company and
    other parties have been specifically mentioned in the chart in a
    very clear and categorical terms, wherein Survey Nos. 64 and 65
    have been shown at Serial No. 4.

    4.1) Learned Advocate Mr. Purohit has submitted that, at this
    juncture, he would like to refer to the statutory provisions of law,
    more particularly Section 89 of the Act. Upon perusal of the said
    provision, he submits that, admittedly, as per the statutory

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    provisions of law, the powers are conferred upon and are to be
    exercised by the Collector. However, in the present case, the
    Deputy Collector, Bhuj who had issued the certificate in favour of
    the company, exercised such powers. Therefore, by virtue of the
    exercise of powers by the Deputy Collector in issuing the
    certificate in favour of the petitioner, it clearly crystallizes the
    position that, at that relevant point of time, such powers had
    been delegated to the Deputy Collector to carry out the said
    exercise. He further submits that, at the time of issuance of the
    certificate, the concerned authority had imposed certain
    conditions, and it has also been stated in very categorically terms
    that the said certificate had been issued with retrospective
    effect.

    4.2) Learned Advocate Mr. Purohit has taken the Court through
    the entire order and submitted that even the history of the
    ownership of the property and the entries mutated in the
    revenue record from time to time, on the basis of execution of
    various deeds, have been described in a very clear and categorical
    terms. Therefore, by no stretch of imagination it can be said that
    the revenue authority had issued the certificate without verifying
    the relevant records and proceedings. He further submits that if
    this Court would make cursory glance at the discussion on the
    merits of the case, it would be evident that the deed executed
    between Bharatbhai Tank and the company has been specifically
    referred to said transaction and had been regularized with
    retrospective effect. It is also an admitted position of fact that

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    the said certificate issued by the office of the Deputy Collector
    continues to remain in existence as on date. Unless and until the
    said certificate is set aside or annulled, no further proceedings
    can be initiated on the basis of the revenue record. He further
    submits that, thereafter, the petitioner had preferred an
    application under Section 65B before the competent revenue
    authority for regularization of the proceedings. However, in the
    said proceedings, the Mamlatdar and ALT, Bhuj, came to the
    conclusion that there was an express breach of the provisions of
    Section 89 of the Act, and therefore proceedings under Section
    122
    of the Bombay Land Revenue Code were required to be
    initiated.

    4.3) The petitioner appeared and filed a detailed reply and after
    considering and appreciating all the documents and materials
    available on record, the Mamlatdar and ALT, Bhuj, came to the
    conclusion that there was no breach of the provisions of Section
    89
    of the Act and, therefore, the proceedings instituted against
    the petitioner under Section 122 were dropped. However, the
    said proceedings were taken into suo moto revision by the
    Collector. Learned Advocate Mr. Purohit submitted that there is a
    fundamental flaw in the initiation of the proceedings at the
    instance of the revenue authority, inasmuch as the order was
    passed by the Deputy Collector while exercising the powers
    delegated to him by the Collector. Therefore, the order passed
    by the Deputy Collector could not have been taken into as breach
    of the statutory provisions of law at the instance of the

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    Mamlatdar. He further submitted that these particular facts were
    required to be taken into consideration by the Collector at the
    time of issuance of the show-cause notice in the suo moto
    revision proceedings. Thus, the cumulative effect of the statutory
    provisions as well as the action initiated by the authorities
    concerned clearly crystallizes the position that the revenue
    authority concerned had no jurisdiction to entertain or initiate
    such proceedings. He further submitted that, so far as the second
    limb of the contention is concerned, at the time of issuance of
    the certificate that too issued retrospectively, and at the time of
    initiation of the proceedings, the said certificate issued by the
    highest revenue authority was already in existence. In such
    circumstances, the proceedings initiated at the instance of the
    Mamlatdar clearly amount to exceeding his jurisdiction, and the
    action of the Mamlatdar is per se illegal, erroneous, and contrary
    to the statutory provisions of law, and therefore, the same
    deserves to be quashed and set aside.

    4.4) Learned Advocate Mr. Purohit has further submitted that it
    is a settled proposition of law, as held time and again by the
    Hon’ble Apex Court as well as this Court in numerous cases, that
    suo moto powers are required to be exercised by the revenue
    authorities only when it is found that entries have been mutated
    in the revenue record in clear breach of the statutory provisions
    of law, in that event, the authorities may exercise such powers by
    initiating appropriate proceedings. Although no specific time
    limit is prescribed under the statute for initiating such

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    proceedings, it is equally well settled that, in the absence of a
    prescribed limitation period, such powers must be exercised
    within a reasonable period of time. The reasonable period of
    time cannot ordinarily exceed three years, as repeatedly held and
    enunciated by the Hon’ble Apex Court in various judicial
    pronouncements. In the present case, admittedly, the first entry
    was mutated in the revenue record in the year 2002, whereas the
    proceedings were initiated by the authority concerned in the year
    2015-2016, after a lapse of approximately 13 years. Therefore,
    there is gross and inordinate delay in the initiation of the
    proceedings and solely on the ground of such delayed initiation,
    the orders passed by the authorities concerned deserve to be
    quashed and set aside.

    4.5) Considering the above-stated totality of the facts and
    circumstances of the present case, it is submitted that this is a fit
    case where the indulgence of this Court is needed, and therefore
    the orders passed by the revenue authorities deserve to be
    quashed and set aside by allowing the present petition.

    5) The present petition is strongly opposed by the Learned
    AGP, Mr. Aditya Pathak, who submits that the order passed by
    the Collector, which has subsequently been confirmed by the
    Special Secretary (Appeals), Revenue Department, has been
    passed by the concerned revenue authorities after duly
    considering and appreciating all the documents and material
    available on record. The orders passed by the revenue authorities

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    are based upon concurrent findings of fact. He further submits
    that it is a settled proposition of law that, while exercising writ
    jurisdiction under Articles 226 and 227 of the Constitution of
    India, this Court is ordinarily slow in interfering with the decisions
    of revenue authorities when such decisions are based upon
    concurrent findings of fact. Learned AGP further submits that the
    entire sequence of events, incidents, and occurrences which took
    place during the pendency of the proceedings has already been
    described in detail by the petitioner. Therefore, with a view to
    saving the valuable time of this Court, he would not reiterate the
    same facts. However, he submits that the fact remains that the
    company is a juristic person, and the Anchor Kenwood Enterprise
    had purchased the said property by executing a registered sale
    deed, pursuant to which an entry was mutated in the revenue
    record and subsequently certified. It is an admitted position of
    fact that, at that relevant point of time, the concerned parties
    were required to obtain necessary permission from the
    competent authority. However, without obtaining such
    permission, the transaction was carried out. Thereafter, the
    company sold the said property to a second company, and
    subsequently, a third transaction appears to have been executed
    between the parties. Thereafter, an application was preferred
    before the competent authority for the purpose of obtaining a
    certificate under Section 89 of the Act. The said certificate was
    considered and issued by the concerned authority. However, it
    appears that at the time of issuance of the certificate, the
    transactions carried out in contravention of the statutory

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    provisions of law and those particular beach of provisions
    occurred which could not be verified by the authority in its true
    spirit and proper perspective. Consequently, without taking into
    consideration the aforesaid transactions which had taken place
    earlier, the certificate came to be issued. He further submits that
    it is a settled proposition of law that although the effect of such
    certificate is retrospective in nature, during the course of
    scrutiny of the documents, the Collector noticed that at the time
    of the first transaction, the required permission had not been
    obtained, nor was any document placed on record in support
    thereof. In the absence of any documentary evidence, it is
    required to be presumed that the said permission had not been
    obtained at the time of execution of the transaction. Therefore,
    it can be said that there was an apparent breach of the statutory
    provisions of law at the time of execution of the sale deed, and
    consequently, the entry mutated in the revenue records required
    to be declared as cancelled. Subsequently, in the appellate
    proceedings, the Special Secretary (Appeals), Revenue
    Department also confirmed the view adopted by the Collector.
    Therefore, according to the learned AGP, no error of law or fact
    can be said to have been committed by the revenue authorities
    while passing the impugned orders.

    5.1) Considering the above-stated totality of the facts of the
    matter, this is a fit case wherein order passed by the revenue
    authorities are required to be confirmed by dismissing the
    present petition.

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    6) Having heard the learned advocates appearing for the
    respective parties and upon careful consideration of the record
    and proceedings of the case, this Court is of the opinion that, at
    this juncture, before dwelling into the core issues involved in the
    present matter, it would be appropriate and necessary to set out
    the sequence of events as well as the undisputed facts emerging
    from the record, which have a direct bearing on the present
    matter. The same are delineated hereunder:

    6.1) It emerges from the record that the predecessor-in-title of
    the present petitioner had purchased the subject property by
    way of execution of a registered sale deed from the vendor,
    namely Bharatbhai Tank, on 18.09.2002. Pursuant to the
    execution of the said registered sale deed, a corresponding
    mutation entry being Entry No. 2004 came to be recorded in the
    revenue record, which was subsequently certified on 23.01.2003
    by the competent revenue authority after following the
    prescribed procedure. Thereafter, it seeems that Anchor
    Kenwood Enterprise, having acquired the property, transferred
    the said land in question in favour of Anchor Electronics Limited
    by executing a registered sale deed. In consequence thereof, the
    relevant mutation entry was again effected in the revenue
    record, which also came to be duly certified by the competent
    authority, thereby recognizing the said transaction in the official
    revenue records. Subsequently, Anchor Electronics Limited
    preferred applications before the competent authority in respect

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    of Survey Nos. 64 and 65 under the provisions of Section 89 of
    the Act. The said applications were examined and considered by
    the Deputy Collector who was pleased to grant the necessary
    permissions upon due scrutiny and satisfaction and issued the
    requisite certificate vide order dated 20.02.2006. It is pertinent
    to note that such permissions were granted with certain
    conditions and were accorded retrospective effect. Pursuant to
    the aforesaid order, Mutation Entry No. 2609 was recorded in the
    revenue record on 20.03.2006, which thereafter came to be
    certified on 21.04.2006. Thus, the transactions in question
    attained finality in the revenue record at the relevant point of
    time. Thereafter, the petitioner herein preferred an application
    before the District Collector seeking permission under Section
    65D of the Bombay Land Revenue Code in the prescribed format.
    During the course of scrutiny of the said application, the District
    Collector noticed there was an alleged breach of the provisions
    of Section 89 of the Act in relation to Mutation Entry No. 2004,
    which had originally been recorded pursuant to the sale
    transaction between Bharatbhai Tank and Anchor Kenwood
    Enterprise. In view of the aforesaid observation, and in
    accordance with the directions issued by the District Collector,
    the Mamlatdar & ALT, Bhuj, initiated proceedings under Section
    122
    of the Act, 1958, by issuing a show-cause notice to the
    petitioner alleging breach of the provisions of Section 89 of the
    Act. In response to the said notice, the petitioner submitted a
    detailed reply along with all relevant documentary evidence. It
    was specifically contended that the petitioner company is

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    engaged in manufacturing activities and that, for administrative,
    commercial, and technical convenience, the name of the
    company had undergone an amendment. However, it was
    clarified that the capital investment as well as the immovable
    properties continued to remain vested with and under the
    control of the parent company, namely Anchor Daewoo
    Industries Ltd., and therefore, allegedly no breach could be said
    to have occurred. The Mamlatdar & ALT, Bhuj, upon due
    consideration of the material placed on record and after
    appreciating the factual and legal aspects of the matter, arrived
    at a categorical finding that no breach of the provisions of
    Section 122 of the Act was made out. Accordingly, the
    proceedings initiated under the said provision came to be
    dropped qua Survey Nos. 64 and 65 vide order dated 21.09.2015.

    6.2) As per the established administrative practice and
    procedure, the relevant papers and record were thereafter
    forwarded to the office of the District Collector for further
    scrutiny. Upon verification of the same, the District Collector
    formed an opinion that the Mamlatdar had failed to consider the
    material on record in its true spirit and proper perspective. On
    such premise, the District Collector proceeded to initiate suo
    moto proceedings by issuing a notice under Section 110 of the
    Act. The petitioner once again submitted a detailed reply placing
    on record all relevant documents and reiterating the earlier
    contentions. However, it appears that the said material was not
    duly appreciated and considered by the District Collector in its

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    true spirit and proper perspective, and ultimately, an adverse
    order came to be passed against the petitioner. Being aggrieved
    and dissatisfied with the said order, the petitioner preferred a
    Revision Application before the Special Secretary (Appeals),
    Revenue Department. However, the said revision came to be
    dismissed, thereby confirming the order passed by the District
    Collector. Hence, the present petition has been filed before this
    Court.

    6.3) Upon a careful and bare perusal of the record, it clearly
    emerges that the registered sale deed dated 18.09.2002
    executed between Bharatbhai Tank and Anchor Kenwood
    Enterprise was sought to be examined and brought within the
    consideration of the provisions of Section 89 of the Act by the
    Mamlatdar only in the year 2015. Thus, it is evident that the
    proceedings came to be initiated after an inordinate delay of
    approximately 13 years from the date of the original transaction.
    The legal position with regard to such delayed exercise of
    statutory powers is no longer res integra. It is a settled principle
    of law that where a statute confers power upon an authority,
    such power is required to be exercised within a reasonable period
    of time. Even in cases where no specific limitation period is
    prescribed, the authority cannot exercise such powers after an
    inordinate and unreasonable delay, as such delay itself vitiates
    the exercise of jurisdiction. This principle assumes greater
    significance in matters pertaining to revenue administration,
    where actions taken after a long lapse of time tend to unsettle

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    vested rights and disturb settled positions, thereby causing
    serious prejudice and hardship to the affected parties, who may
    have altered their position based on the existing state of affairs.
    The aforesaid principle has been consistently recognized and
    reiterated by the Hon’ble Apex Court as well as this Court in a
    catena of decisions. In the landmark judgment of State of
    Gujarat v. Patel Raghav Natha
    , reported in (1969) 2 SCC 187,
    the Hon’ble Supreme Court emphatically held that powers vested
    in revenue authorities must be exercised within a reasonable
    time and that belated exercise of such powers would render the
    action invalid.
    Similarly, in the case of Ranchodbhai Lallubhai
    Patel v. State of Gujarat
    , reported in 1984 (2) GLR 1225, this
    Court deprecated the practice of exercising powers after an
    unreasonable delay and observed that, in the meantime, the
    affected parties would have materially altered their position, and
    any such belated interference would result in irreparable injury
    and serious prejudice.

    6.4) In yet another decision rendered by a Division Bench of this
    Court while dealing with the provisions of the Prevention of
    Fragmentation and Consolidation of Holdings Act, 1947
    , it was
    held that even a delay of 31 years in initiating proceedings was
    wholly unreasonable and could not be countenanced in law, as
    the same would defeat the very principles of certainty, finality,
    and fairness in administrative action. It is stated that:

    ”Even the void transaction under Sec. 9(1) if allowed to
    remain effective for considerably long period, the authority

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    named therein will be precluded from initiating proceedings
    to annul it. Even the void transaction cannot be said to be
    nonexistent in all cases and in all situations. It can remain
    effective and in existence till it is invalidated and set aside. If
    its existence is allowed to remain for a considerable period
    and with the passage of time it brings about several changes,
    creating valuable rights in favour of considerable section of
    people, it is difficult to accept the proposition that despite
    the change the Collector would be entitled to exercise power
    under sub-sec. (3) of Sec. 9 of the Act. When the things have
    been allowed to remain as such for years together, the
    purchaser cannot be deprived of his possession so as to
    render indirect benefit to the seller who was equally
    responsible for entering into such illegal transaction. When
    the authority had considerable opportunities to know about
    the transaction and despite that, has not taken any action
    thereon for years together, such authority cannot be allowed
    to exercise powers conferred upon it at a belated stage. The
    concept of reasonableness of time will equally apply in such
    cases. Therefore, even powers conferred upon the Collector
    under sub-secs. (2) and (3) of Sec. 9 are required to be
    exercised within a reasonable time. [Valjibhai Jagjivanbhai v.
    State of Gujarat
    , 2005 (2) GLH 34 : (2005 (3) GLR 1852)]”

    7) At this juncutre, I would like to rely and refer the decisions
    made in this Court in the case of Koli Parshottambhai
    Narsinhbhai & Anr. vs. State of Gujarat Thro Secretary
    (Appeals) & Ors.
    in Special Civil Application No. 253 of 2013
    decided on 17.02.2026. More particularly extracts of Paragraph
    Nos. 15 to 21, here as under:

    ”15. The question involved in the present case is no longer
    res integra in view of the decision of the Hon’ble Apex Court
    in the case of Joint Collector Ranga Reddy District & another
    vs. D. Narsing Rao and others
    – (2015) 3 SCC 695, wherein the
    Hon’ble Apex Court has dealt with exercise of suo motu

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    revisional powers after nearly 5 decades and has ruled that
    unexplained and inordinate delay in invoking such power
    would itself tantamount to fraud upon statute apart from
    being arbitrary and opposed to rule of law. Useful reference
    can be made to the observations made in paragraphs 14, 16 &
    17 which read as under:

    14. Admittedly, the names of the predecessors-in-title
    of the respondents are found mentioned in kharsa
    pahani of the year 1954-1955 pertaining to khsra Nos.
    36 and 37 of Gopanpally Village. The purchase of the
    said lands by the respondents from them under
    registered sale deeds are also not seriously disputed.

    The further fact is that they have been regularly paying
    land revenue to the Government since the year 1954.
    The appellants herein issued impugned notice dated 31-
    12-2004 under Section 166-B of the A.P. (Telangana
    Area) Land Revenue Act, 1317 F (1907) for cancellation
    of entries in the kharsa pahani of the year 1953-1954
    by fixing the date of inquiry as 5-2-2005 and that notice
    is the subject-matter of challenge here.

    16. No time-limit is prescribed in the above section for
    the exercise of suo motu power but the question is as to
    whether the suo motu power could be exercised after a
    period of 50 years. The Government as early as in the
    year 1991 passed an order reserving 477 acres of land
    in Survey Nos. 36 and 37 of Gopanpally Village for
    house sites to the Government employees. In other
    words, the Government had every occasion to verify the
    revenue entries pertaining to the said lands while
    passing the Government Order dated 24-9-1991 but no
    exception was taken to the entries found. Further, the
    respondents herein filed Writ Petition No. 21719 of
    1997 challenging the Government Order dated 24-9-
    1991 and even at that point of time no action was
    initiated pertaining to the entries in the said survey
    numbers. Thereafter, the purchasers of land from
    respondents 1 and 2 filed a civil suit in OS No. 12 of
    2001 on the file of the Additional District Judge, Ranga
    Reddy District praying for a declaration that they were

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    lawful owners and possessors of certain plots of land in
    Survey No. 36, and after contest, the suit was decreed
    and said decree is allowed to become final. By the
    impugned notice dated 31-12-2004 the suo motu
    revision powers under Section 166-B referred to above
    is sought to be exercised after five decades and if it is
    allowed to do so it would lead to anomalous and
    serious implications leading to uncertainty and
    complications seriously affecting the rights of the
    parties over immovable properties.

    17. In the light of what is stated above we are of the
    view that the Division Bench of the High Court was
    right in affirming the view of the learned Single Judge
    of the High Court that the suo motu revision
    undertaken after a long lapse of time, even in the
    absence of any period of limitation, was arbitrary and
    opposed to the concept of rule of law.

    16. Reiteration of this aspect is again found in paragraphs
    30 and 31, where the Apex Court refers to the decision in the
    case of Dehri Rohtas Light Railway Co. Ltd. vs. District Board,
    Bhojpur
    (1992) 2 SCC 598 and in paragraph 31 where the
    principle of law is laid down as under:

    “31. To sum up, delayed exercise of revisional
    jurisdiction is frowned upon because if actions or
    transactions were to remain forever open to challenge,
    it will mean avoidable and endless uncertainty in
    human affairs, which is not the policy of law. Because,
    even when there is no period of limitation prescribed
    for exercise of such powers, the intervening delay, may
    have led to creation of third-party rights, that cannot
    be trampled by a belated exercise of a discretionary
    power especially when no cogent explanation for the
    delay is in sight. Rule of law it is said must run closely
    with the rule of life. Even in cases where the orders
    sought to be revised are fraudulent, the exercise of
    power must be within a reasonable period of the
    discovery of fraud. Simply describing an act or

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    transaction to be fraudulent will not extend the time
    for its correction to infinity; for otherwise the exercise
    of revisional power would itself be tantamount to a
    fraud upon the statute that vests such power in an
    authority.”

    17. In the present case also there is delay of 11 years in
    initiating suo-motu proceedings after the certification of
    Entry No. 650 in the year 1992 in favour of the writ
    applicants. Therefore, facts in the present case and facts of
    the aforesaid decisions of the Apex Court are similar in nature
    so far as the nature of the dispute and the extent of delay are
    concerned. Hence, even in this case, it can safely be said that
    exercise of power by the Assistant Collector tantamounts to
    arbitrary and illegal exercise of such power.

    18. Moreover, when the question of delay comes, then all
    other issues including breach of any of the provisions would
    not have much relevance in view of the judgment of the
    Hon’ble Apex Court in the case of State of Gujarat vs. Patel
    Raghav Natha
    , reported in 1969 (2) SCC 187.
    Similarly, in a
    judgment reported in the case of Santoshkumar Shivgonda
    Patil & Ors. vs. Balasaheb Tukaram Shevale & Ors.
    , reported
    in (2009) 9 SCC 352; 2009 AIR SCW 6305, it has been
    observed that such power cannot be exercised beyond a
    reasonable period. It has been observed thus:

    “Having regard to the fact that the proceedings came
    to be initiated after delay of more than about three
    years and that the petitioner has changed his position,
    such belated proceedings and order cannot be
    sustained. The proceedings should have been initiated
    within a reasonable time inasmuch as undisputedly the
    notice under the Act was issued in 2005. The
    proceedings and the order are hit by the vice of delay.”

    19. Further, the Hon’ble Division Bench of this Court in a
    judgment reported in 2013 (2) GLR 1788 in the case of
    Chandulal Gordhandas Ranodriya and Ors. vs. State of
    Gujarat & Ors. had considered this aspect with reference to

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    the delay in exercise of such powers and the reasonable
    period. It has been observed as under:

    “It must be fairly said that if the statute does not
    prescribe a time-limit for exercise of revisional powers,
    it does not mean that such powers can be exercised at
    any point of time, even if there is a breach of any
    provision which relates to a new tenure land. Rather, it
    should be exercised within a reasonable period of time;
    otherwise it would be unreasonable and arbitrary after
    a long lapse of time. It is settled law from various
    judgments of the Supreme Court that where a statutory
    provision for exercise of any suo motu power does not
    prescribe any limitation, the power must be exercised
    within a reasonable period of time even in the case of
    transaction which would be termed as void
    transaction.”

    20. Thus, the moot question is what could be considered to
    be “reasonable time” when the statute does not provide for
    any time-limit for exercise of such powers. The Division Bench
    of the High Court in the aforesaid judgment in the case of
    Chandulal Gordhandas Ranodriya (supra) has observed in
    paragraph 38 referring to an earlier judgment reported in
    (2003) 4 SCC 488:

    “As observed in Veerayee Ammal v. Seeni Ammal,
    2002(1) SCC 134, it is “looking at all the circumstances
    of the case, a “reasonable time” under ordinary
    circumstances; as soon as circumstances will permit; so
    much time as it is necessary under the circumstances,
    conveniently to do what the contract requires should be
    done; some more protracted space than ‘directly; such
    length of time as may fairly, and properly, and
    reasonable be allowed or required, having regard to the
    nature of the act or duty and to the attending
    circumstances; all these convey more or less the same
    idea”.

    Further, it has been observed,

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    “That is a reasonable time that preserves to each party
    the rights and advantages he possesses and protects
    each party from losses that he ought not to suffer
    (Advanced Law Lexicon by P. Ramanatha Aiyar, 3rd
    Edn., 2005”

    21. That apart, the principles laid down in the judgments
    relied upon by the learned counsel appearing for the writ
    applicants also apply to the facts of the present case on all
    fours.”

    8) Considering the aforesaid facts and circumstances of the
    case, it prima facie appears that the proceedings, which pertain
    to the transactions undertaken by the predecessor-in-title of the
    petitioner as well as the original vendor in the year 2004, came to
    be examined only in the year 2013 upon issuance of a show-cause
    notice under Section 122 of the Act. Thus, it is evident that such
    proceedings were initiated after an inordinate and unreasonable
    lapse of time. This Court is of the opinion that such belated
    initiation of proceedings is per se untenable in law. The same is
    clearly beyond the scope of a “reasonable period” as
    contemplated under settled legal principles governing the
    exercise of statutory powers. Therefore, solely on the ground of
    delay and laches, the proceedings initiated by the concerned
    authority deserve to be quashed and set aside, and the present
    petition merits consideration accordingly. This Court has also
    carefully perused the record and proceedings of the case and has
    duly considered the submissions advanced by the learned
    advocate appearing for the petitioner. Upon such consideration,
    this Court finds that, pursuant to the execution of the registered

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    sale deed, an application was preferred before the office of the
    Collector seeking regularization of the transaction under the
    provisions of Section 89 read with Section 45(B) of the Act. It
    further emerges from the record that, upon due consideration
    and appreciation of the documents and material placed on
    record, the competent authority, namely the Deputy Collector,
    Bhuj, had accorded sanction to the said transaction by issuing a
    certificate dated 06.02.2004. Thereafter, a subsequent
    application was also preferred before the authority, which came
    to be considered by the Deputy Collector, Bhuj, and vide order
    dated 20.02.2006, the said authority granted permission with
    certain terms and conditions and issued the requisite certificate
    with retrospective effect. Further, it prima facie appears that, at
    the time of granting such permissions and issuing the
    certificates, the authority concerned had taken into
    consideration all the relevant documents and material available
    on record in their true spirit and proper perspective. It further
    appears that the names of the original holders of the property
    were duly reflected, and thereafter, on the strength of the
    execution of the relevant deeds, the property came to be
    transferred in favour of the subsequent purchaser. Apparently,
    even prior to the execution of the sale deed between Bharatbhai
    Tank and the predecessor-in-title of the petitioner, the rights and
    equities in respect of the property had undergone changes
    amongst various stakeholders. Therefore, in light of the
    observations recorded in the operative portion of the orders, it
    can reasonably be inferred that the Deputy Collector, after

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    considering and appreciating all the material on record, had
    passed the orders granting the requisite permissions with
    retrospective effect.

    9) In view of the aforesaid, it becomes evident that, upon
    issuance of the certificates by the Deputy Collector, the
    transactions entered into between the parties were regularized
    in accordance with law. Once such regularization had taken place
    by the competent authority, the same could not have been
    reopened after a long period of time, more particularly in the
    absence of any fraud, misrepresentation, or suppression of
    material facts. It has been brought to the notice of this Court by
    the learned advocate for the petitioner that, under the statutory
    provision of the Act, the powers to grant permission under
    Section 89 are vested in the Collector. However, it appears that,
    at the relevant point of time, considering the administrative
    workload, such powers had been duly delegated to the office of
    the Deputy Collector by way of appropriate notifications,
    circulars, or resolutions issued by the Government of Gujarat.
    Thus, in effect, the powers of the Collector were exercised by the
    Deputy Collector at thar relevant point of time, and the said
    position is not in dispute. Therefore, the orders passed by the
    Deputy Collector cannot be said to be without jurisdiction or
    authority.

    9.1) Secondly, the certificate issued by the Deputy Collector has
    neither been cancelled nor declared illegal by any competent

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    authority till date. In the absence of any express judicial or
    administrative order setting aside the said certificate, no
    proceedings alleging breach of the provisions of the concerned
    section could have been initiated by the Mamlatdar by exercising
    powers under Section 122. It is a settled proposition of law that,
    within the hierarchical administrative structure, the Deputy
    Collector is superior in rank to the Mamlatdar. Consequently, the
    Mamlatdar lacks jurisdiction to examine or question the legality
    and validity of an order passed by the Deputy Collector.
    Therefore, initiation of proceedings under Section 122 by the
    Mamlatdar, in effect challenging entries mutated in the revenue
    record as far back as the year 2002, suffers from a fundamental
    jurisdictional error. Furthermore, it is an admitted position that
    the said transactions were subsequently regularized with
    retrospective effect by the competent authority, i.e., the Deputy
    Collector. It is also a well-settled principle of law that while
    powers are delegated to the Deputy Collector by the Collector,
    any order passed in exercise of such delegated authority stands
    on the same ground as that of the Collector and cannot be
    subjected to revision by the Collector himself. Any challenge to
    such an order must lie before a higher authority in accordance
    with law. From the record, it appears that the order passed by
    the Mamlatdar has already been taken into suo moto revision by
    the Collector. However, while doing so, the Collector has failed
    to consider that the powers exercised by the Deputy Collector
    were duly delegated by the Collector himself. In such
    circumstances, the Collector could not have exercised suo moto

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    revisional jurisdiction over the matter in disregard of the settled
    legal position. Therefore, the exercise of such power is without
    jurisdiction and is unsustainable.

    10) Considering the above-stated totality of the facts of the
    matter, the very initiation of proceedings by the Mamlatdar
    through issuance of a show-cause notice under Section 122 is bad
    in the eye of law, particularly when the entries in question had
    already been regularized by a higher authority, namely the
    Deputy Collector. After due consideration and appreciation of
    the relevant documents and material on record, the Deputy
    Collector had issued the certificate, which remains valid. In the
    absence of its cancellation by a competent authority, no further
    proceedings could have been initiated. The impugned order is
    therefore, unjust, illegal, and contrary to the material available
    on record, and is not in consonance with settled principles of law.
    Moreover, the proceedings undertaken in suo moto revision and
    the order passed by the Special Secretary are also not in
    conformity with the statutory provisions and, therefore, cannot
    be sustained in law. The same deserve to be quashed and set
    aside.

    11) Considering the aforesaid totality of the facts and
    circumstances of the case, there is an inordinate and unexplained
    delay in initiation of the proceedings. The predecessor-in-title of
    the petitioner had already applied for regularization, and the
    transactions were duly regularized by the Deputy Collector. In

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    such circumstances, the proceedings initiated by the concerned
    authority are prima facie illegal, erroneous, and perverse, and are
    liable to be quashed and set aside by allowing the present
    application.

    12) Therefore, in view of the above facts, I am of the
    considered opinion that the orders passed by the revenue
    authorities deserve to be quashed. Therefore, the present
    petition deserves to be allowed. The order dated 28.03.2018
    passed by the learned Special Secretary (Appeals), Revenue
    Department in Revision Application No. MVV/ GANOT/ KUTCH/
    01/ 2017 and the order dated 07.01.2017 passed by the learned
    Collector are hereby quashed and set aside and thereby the
    order dated 21.09.2015 passed by the learned Mamlatdar and
    ALT is hereby restored.

    13) Rule is made absolute. Directed service is permitted.

    (DIVYESH A. JOSHI,J)
    GARVITA

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