Gujarat High Court
Thakkar Yogeshbhai Amritlal S/O ... vs State Of Gujarat on 3 March, 2026
NEUTRAL CITATION
C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 10293 of 2018
FOR APPROVAL AND SIGNATURE:
HONOURABLE MR. JUSTICE DIVYESH A. JOSHI
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Approved for Reporting Yes No
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THAKKAR YOGESHBHAI AMRITLAL S/O THAKKER AMRITLAL DHUDAJI
Versus
STATE OF GUJARAT & ORS.
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Appearance:
MR. NISHIT P GANDHI(6946) for the Petitioner(s) No. 1
MR. JAY TRIVEDI, AGP for the Respondent(s) No. 1,2,3,4
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CORAM:HONOURABLE MR. JUSTICE DIVYESH A. JOSHI
Date : 03/03/2026
ORAL JUDGMENT
1) By way of filing the present petition under Articles 14, 19, 300A, 226 and 227 of the Constitution of India, the petitioner has prayed for the following reliefs:
''(A) Quashing and setting aside impugned order dated 7/23- 4-2018 passed by Respondent No.2 and order dated 31-12- 2013 passed by Respondent No.3 and order dated 8-9-2015 passed by Respondent No.4 and order dated 29-2-2016 passed by Respondent No.3.
(B) Pending admission and final disposal of the petition, Page 1 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined the operation and implementation of the order dated 7/23-4-
2018 passed by Respondent No.2 and order dated 31-12- 2013 passed by Respondent No.3 and order dated 8-9-2015 passed by Respondent No.4 and order dated 29-2-2016 passed by Respondent No.3 be stayed and the respondents be directed to maintain status-quo in respect of the Entry No.1084 and other connected entries.
(C) Any other relief deemed fit to meet the ends of justice may be granted.''
2) The case of the petitioner can be summarised in a nutshell as under:
2.1) The great-grandfather of the petitioner was an agriculturist and was holding revenue land bearing revenue Survey No. 60, Village: Kathivada, Taluka: Sami, District: Patan. An entry to that effect had been mutated in a revenue record vide Revenue Entry No. 53 on 15.03.1954. After the sad demise of the great-
grandfather of the petitioner, the name of his eldest son, namely Thakkar Dalpatram Harji, was mutated in the revenue record as per the prevailing customs on 17.03.1963 vide Entry No. 768. Thereafter, he sold a certain parcel of land in favour of one Patel Gangaram Kalidas on 14.07.1966, pursuant to which an entry was mutated in the revenue record vide Entry No. 1029 on 18.10.1973 and subsequently, certified on 19.12.1973. Thereafter, the grandfather of the petitioner purchased the property by way of Page 2 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined execution of a registered sale deed from Patel Gangaram Kalidas. Pursuant thereto, an entry was mutated in the revenue record vide Entry No. 1014 on 06.06.1973 and was subsequently certified on 19.12.1973. In the year 1985, a heirship entry had been mutated vide Entry No. 1783 on 26.05.1985. Further on account of family arrangements made between the members of the family, an entry vide Revenue Entry No. 1789 dated 10.12.1985 was mutated in the revenue record, pursuant to which the ancestral land bearing Revenue Survey No .31 came to the share of Petitioner No. 2. In year 2013, Petitioner No. 1 purchased Revenue Survey No. 60 by way of execution of a registered sale deed and paid the sale consideration to the property holder. Pursuant thereto, Revenue Entry No. 1084 was mutated in the revenue record on 12.07.2013. The said entry was subsequently, certified by the Circle Inspector. The said decision was taken into suo moto revision by the concerned Collector, however, without cancelling the said entry and the matter was remanded to the Deputy Collector to initiate proceedings. Pursuant thereto, the Deputy Collector, Sami registered Appeal Remand Case No. 27 in 2014 and passed an order cancelling the revenue entry mutated and subsequently certified by the concerned authority, namely Revenue Entry No. 1084 of 12.07.2013. However, during the course of proceedings, the Deputy Collector, Sami also cancelled the revision entries of Harij Taluka, namely (1) Revenue Entry No. 1014 dated 06.06.1973, (2) Revenue Entry No. 1789 dated 10.12.1985, (3) Revenue Entry No. 1783 dated 25.05.1985, (4) Revenue Entry No. 3370 dated Page 3 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined 21.06.2008, (5) Revenue Entry No. 1029 dated 18.10.1973, (6) Revenue Entry No. 4465 dated 18.04.2013, (7) Revenue Entry No. 3915 dated 15.02.2011, (8) Revenue Entry No. 4057 dated 08.06.2011, by assigning specific reasons that name of the eldest son was mutated in the revenue record by way of heirship entry at the relevant point of time, statements of the other family members were recorded and they had waived their rights from the agricultural property.
2.2) Being aggrieved by and dissatisfied with the said decision delivered by the Deputy Collector, the petitioner preferred an appeal before the Collector. However, the Collector dismissed the said appeal without considering and appreciating the documents and materials available on record and without assigning any specific reasons to the grounds raised by the petitioner, merely reiterating the facts narrated by the Deputy Collector while cancelling the entries mutated in the revenue record. Therefore, a revision application was preferred before the Special Secretary (Appeals), Revenue Department. However, the Special Secretary (Appeals), Revenue Department also confirmed the orders passed by the Deputy Collector and the Collector. Learned advocate for the petitioner submits while rejecting all those entries, the concerned authority failed to consider the merits of the case. Hence, the present petition is filed.
3) Heard learned advocate Mr. Nishit P. Gandhi for the Page 4 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined petitioner and learned AGP Mr. Jay Trivedi for Respondent Nos. 1-4.
4) Learned advocate Mr. Nishit P. Gandhi appearing for the petitioner has vehemently submitted that it is a settled proposition of law and as per the statutory provisions that no powers are vested in the Deputy Collector to initiate suo moto proceedings under the provisions of Rule 108(5) of the Gujarat Land Revenue Rules read with section 135(L) of the Gujarat Land Revenue Code. He has referred to the provisions of the law and submitted that the order passed by the Deputy Collector is without territorial jurisdiction and therefore, is liable to be considered as a nullity in the eye of law. He further submitted that the Deputy Collector had exercised suo moto powers belatedly, after a lapse of more than 40 years. According to him, the issue regarding the reasonable period of initiation of suo moto proceedings is no longer res integra. Time and again, the Hon'ble Apex Court as well as this Court, in numerous case laws, have held that such powers are required to be exercised within a reasonable period of time and not after a lapse of 3 years. Admittedly, in the present case, such powers have been exercised by the revenue authorities after a period of 40 years. Therefore, solely on that ground, the proceedings initiated by the concerned authorities are required to be quashed and set aside.
4.1) Learned advocate further submitted that in fact, the great- grandfather of the petitioner was an agriculturalist and this fact Page 5 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined can easily be verified from the revenue records placed on record by the petitioner before this Court. However, the revenue authorities have failed to consider and appreciate these documents in their true spirit and proper perspective, which has ultimately resulted in erroneous conclusions. Hence, the impugned orders passed by the revenue authorities deserve to be quashed and set aside. He further submitted that since the date of promulgation, the great-grandfather of the petitioner was an agriculturist. It is a matter of record that the name of the petitioner's great-grandfather was reflected in the revenue record vide Revenue Entry No. 53 on 15.03.1954. He passed away on 25.02.1963 and therefore, as per the prevailing customs of the society, the name of the eldest son, Thakkar Dalpatram Harji, was mutated in the revenue record on 17.03.1963 vide Entry No. 768. At that time, there were no internal disputes among the family members. It is further submitted that Thakkar Dalpatram Harji sold Survey Nos. 47 and 50 to one Gangaram Kalidas by way of executing a registered sale deed due to financial constraints faced by the family at that relevant point of time. Pursuant thereto, a revenue entry was mutated vide Entry No. 1029 dated 18.10.1973, which was subsequently certified on 19.12.1973. Petitioner's grandfather has purchased a said property from the said Gangaram Kalidas by way of executing a registered sale deed by paying sale considerations. Pursuant to which an Entry No. 1014 has been mutated on 06.06.1973 in the revenue record and the said entry had already been certified subsequently on 19.12.1973.
Page 6 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined 4.2) In the year 1985, a heirship entry was mutated in the revenue record vide Entry No. 1783. Thereafter, pursuant to a family arrangement arrived at between the family members, the ancestral land bearing Revenue Survey No. 31 came to the share of Petitioner No. 2. The said property was subsequently sold by Petitioner No. 2 in the year 2008, pursuant to which Revenue Entry No. 3370 has been mutated in the revenue record on 21.06.2008. It is further submitted that Petitioner No. 2 had purchased and sold various parcels of the land within the territorial limits by way of execution of a registered sale deeds and pursuant to which corresponding entries were duly mutated in the revenue records. He submits that issue arose in the year 2014, when the petitioner purchased a property bearing Survey No. 60 by way of executing a registered sale deed and pursuant to which an entry had been mutated in the revenue record vide Revenue Entry No. 1084 on 12.07.2013. The said entry was subsequently certified by the Circle Inspector. After a lapse of certain period of time, the said entry was taken into suo moto revision by the Collector. The Collector, after appreciating and considering all those documents and material available on record, came to the conclusion that certain discrepancies were found in the record and therefore, a detailed inquiry was required to be carried out in accordance with law. Accordingly, the matter was remanded back to the Deputy Collector for further proceedings, pursuant to which the Deputy Collector initiated proceedings.
Page 7 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined 4.3) Learned advocate Mr Gandhi further submitted that after considering and appreciating all those documents and material available on record, the Deputy Collector, Sami, erroneously arrived at the conclusion that all the entries mutated in the revenue record in since the year 1973 were liable to be cancelled on the ground that the concerned persons were not holding the status of agriculturists despite having purchased agriculture land. He referred the operative part of the title of the matter and further submitted that dispute in question arose only after mutation of the entry based upon execution of a registered sale deed in the year 2013 between the parties. However, the original property holder from whom the petitioner had purchased the property was not made a party to the proceedings. Further he submitted that the Deputy Collector cancelled mutation entries pertaining to eight different parcels of land, which are situated within the territorial jurisdiction of the Harij Taluka. However, the Deputy Collector did not have territorial jurisdiction to adjudicate disputes pertaining to properties situated within Harij Taluka. Despite this jurisdictional limitation, the Deputy Collector proceeded to examine the merits of those matters and passed an order cancelling the said revenue entries. Furthermore, while passing the impugned order, the affected parties were not joined as parties to the proceedings. It is a duty of the incumbent officer issue notice or show-cause notice to the affected parties, before passing any adverse order against them. However, in the present case, without issuing any notice to the affected parties, the Deputy Collector straightway passed an order in the R.T.S. Page 8 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined proceedings cancelling the entries mutated in the revenue record pertaining to properties situated in a different territorial jurisdiction and on different dates, without giving an opportunity of hearing to the concerned parties. Such action on the part of the Deputy Collector is per se, illegal and contrary to the well- established principles of natural justice. Therefore, solely on this ground, the impugned orders passed by the concerned authorities deserve to be quashed and set a side.
4.4) He further submitted that it is a settled proposition of law that at the time of conducting revenue proceedings, the incumbent officer cannot jump beyond the scope of such proceedings and decide alleged breaches of provisions contained in other enactments. However, in the present case, while cancelling the entries mutated in the revenue record, instead of examining the matter on its merits, the Deputy Collector hastily concluded that the entry mutated in the name of great- grandfather of the petitioner was wrongly mutated in the revenue record as he was an agriculturist at that relevant point of time, and therefore the said entry itself was required to be cancelled. Based upon such conclusion, and as a consequential effect thereof, the Deputy Collector proceeded to hold that all the subsequent entries mutated in the revenue record on the basis of the said original entry were also liable to be treated as cancelled, and accordingly cancelled those entries cancelled. The view adopted by the concerned authority clearly demonstrates that there has been a cross-utilization or misuse of powers by the Page 9 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined revenue authority, which is not permissible in the eye of law.
4.5) Mr. Gandhi further submitted that in fact in the years 1996 and 2003, with the sole intention of simplifying suo moto revenue proceedings, the Government of Gujarat issued resolutions clarifying that in several cases it had come to the notice of the Government that all family members were engaged in cultivation activities, however, after the sad demise of the head of the family, name of the eldest brother was generally mutated in the revenue record. After the lapse of a considerable period of time, despite the fact that all the family members continue to jointly cultivate the land, only the name of the legal heirs of the eldest brother came to be mutated on record which resulted in disputes among the family members. Therefore, with a view to remove the such anomalies, the Government resolved that names of all family members, including brothers and sisters ought to be reflected in the revenue record. Despite the fact that Government had issued resolutions in clear terms, the Deputy Collector and Collector, who are custodians of the revenue record, are well aware of such legal position, have failed to consider the contents and spirit of the said Government Resolutions, the authorities ought not to have disturbed the entries mutated in the revenue record. He further submitted that it is an admitted position of fact that during the lifetime of the petitioner's grandfather, no proceedings under the provisions of the Tenancy Act were ever initiated against the him. In the absence of any concrete evidence or material, the authorities Page 10 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined could not have assumed that the grandson of Thakkar Dalpatram Harji is non-agriculturist, particularly when he has inherited agricultural property.
4.6) Learned Advocate Mr. Gandhi has heavily put reliance upon the decisions rendered by the Coordinate Bench of this Hon'ble Court in the case of Shantibhai Ranchodbhai Patel versus State of Gujarat reported in 2024(0) AIJEL-HC 248672 in Special Civil Application No. 3828 of 2023 and submitted that considering the above-stated totality of the facts and circumstances of the present case, there is merit in the present petition, hence it deserves to be allowed.
5) Learned AGP Mr. Jay Trivedi has vehemently opposed the present petition and submitted That there is no error of fact or law can be said to have been committed by the concerned authorities and considering and appreciating the merits of the matter. He submitted that all the three revenue authorities, after duly considering and appreciating merits of the matter, have assigned detailed reasons and passed just, fair and reasonable orders, which do not call for any interference by this Court. He further submitted that in fact all the three revenue authorities have concurrently decided the issue involved in the matter, and therefore, concurrent finding of facts have been recorded by the authorities in the revenue proceedings, in that event, the scope of interference by this Court, in exercise of powers under Articles 226 and 227 of the Constitution of India is very limited. Generally, Page 11 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined this Court would not disturb the orders passed passed on the basis of concurrent findings of facts, except in exceptional circumstances.
5.1) Learned AGP further submitted that much emphasis has been placed by the learned advocate for the petitioner on the provisions law, particularly on the argument that the Deputy Collector did not have jurisdiction to initiate proceedings under Rule 108(5) of Gujarat Land Revenue Rules. He submitted that learned advocate for the petitioner has elaborately argued the factual factual aspects of the matter as well as entries mutated in the revenue record. Therefore, with a sole intent not to avoid repetition of the same facts, he submitted that admittedly the petitioner had purchased the property by way of execution of registered sale deed in the year 2013, pursuant to which an entry was mutated in the revenue record and subsequently certified by the competent authority. Thereafter, the matter came to the notice of the Collector, who initiated suo moto proceedings, and the Collector, upon considering the record, came to the conclusion that detailed inquiry or scrutiny required to verify the veracity of the documents and the entries mutated in the revenue record at earlier point of time. Therefore, without disturbing the said entry, the Collector remanded the matter to the Deputy Collector for fresh consideration. Pursuant to the said order passed by the Collector, proceedings were initiated at the instance of the Deputy Collector.
Page 12 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined 5.2) Learned AGP further submitted that it is an admitted position of fact that during the interregnum period, the Deputy Collector had not taken any independent decision regarding the entries mutated in the revenue record, and subsequently the proceedings were taken into suo moto considerations by the Collector, who assigned the matter to the Deputy Collector by way of a remand order. In that event, the Deputy Collector was duty-bound to examine the merits of the case after considering and appreciating the material available on record. Therefore, by no stretch of imagination, it can be said that the Deputy Collector exercised suo moto powers by independently initiating proceedings against the petitioner. Learned AGP further submitted that it is true that the first entry mutated in the revenue record was in the year 1973, and those particular facts came to the notice of the Deputy Collector in the year 2014, resulting in a delay of more than 40 years in initiating the proceedings. However, he submitted that the great-grandfather of the petitioner was admittedly an agriculturist since the date of promulgation, and an entry to that effect existed in the revenue record. Therefore, there is no dispute qua the status of the petitioner's great-grandfather as an agriculturist. However, after the sad demise of the great-grandfather of the petitioner in the year 1963, the name of the eldest son, Thakkar Dalpatram Harjibhai was mutated in the revenue record. At that point of time, statements of other family members were recorded and they had consented to recording the name of the eldest son in the revenue record. Accordingly, Revenue Entry No. 768 was Page 13 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined mutated in the revenue record in the name of Thakkar Dalpatram Harjibhai, while the other family members voluntarily relinquished their rights to mutate their names in the revenue record. Subsequently, on the basis of the execution of registered sale deed, the name of the petitioner's predecessor again came to be reflected in the revenue record and the said entry was duly mutated and subsequently certified by the revenue authority. However, he submitted that the said mutation was prima facie erroneous and based on a misconception of the fact that the concerned person continued to hold the status of an agriculturist. In fact, once the other family members had voluntarily waived their rights and did not seek mutation of their names in revenue record, they could subsequently be treated as non-agriculturists and therefore, the subsequent transactions carried out on the basis of such entries could not confer an absolute right to hold agricultural land. Accordingly, in the absence of any documentary evidence to show and suggest the continued status of agriculturist, the entries mutated solely on the ground of execution of the registered sale deeds appeared to be the result of oversight or mistake on the part of the revenue authorities. Therefore, after considering and appreciating all those documents available on record, authority concluded that subsequent transactions of sale and purchase of property based on such entries were liable to be cancelled. Therefore, the said view taken by the authorities is just, fair and reasonable and in consonance with the provisions of law and hence, the same does not require to be interfered by this Court.
Page 14 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined In addition, he submitted that the order passed by the Collector to remand the matter to the Deputy Collector was never challenged before any higher authority and the same has been challenged for the first time in the present petition. Therefore, according to him, the present petition deserves to be dismissed.
6) Heard learned advocates of the respective parties and having gone through the records and proceedings, it is found out from the record that petitioner herein has purchased land admeasuring 1 Hectare, 24 Ares and 44 Square Meters bearing Survey No. 60 situated within the territorial jurisdiction of village Kathivada, Taluka: Sami, District: Patan by way of execution of registered sale deed upon payment of the sale consideration. Pursuant thereto, Entry No. 1084 was mutated in the revenue record and subsequently certified. The said entry was thereafter taken into suo moto revision proceedings by the Collector. The Collector verified the record and proceedings and came to the conclusion that certain discrepancies were found in the revenue record and it appeared that the purchaser of the property was not an agriculturist at the time of execution of the sale deed. Therefore, it was observed that a detailed scrutiny of the relevant documents was required to be undertaken. Therefore, with a view to carry out necessary inquiry or scrutiny in accordance with the statutory provisions of law, the matter was remanded back to the Deputy Collector for the initiation of appropriate proceedings. Pursuant to which proceedings were initiated by the Deputy Collector by way of issuing notices to the Page 15 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined petitioner. The Deputy Collector verified the record in proceedings and ultimately, concluded that Revenue Entry No. 1084, which had been mutated pursuant to the execution of registered sale deed in respect of Survey No. 60 and certified by by the Circle Officer was liable to be cancelled. Further, the Deputy Collector, also proceeded to cancel certain other revenue entries pertaining to Harij Taluka, namely (1) Revenue Entry No. 1014 dated 06.06.1973, (2) Revenue Entry No. 1789 dated 10.12.1985, (3) Revenue Entry No. 1783 dated 25.05.1985, (4) Revenue Entry No. 3370 dated 21.06.2008, (5) Revenue Entry No. 1029 dated 18.10.1973, (6) Revenue Entry No. 4465 dated 18.04.2013, (7) Revenue Entry No. 3915 dated 15.02.2011, (8) Revenue Entry No. 4057 dated 08.06.2011. The said order came to be passed on 08.09.2015. Along with the said order, the Deputy Collector also directed directed the Mamlatdar, Sami to initiate proceedings under Section 84(C) of the Tenancy Act. It is the specific case of the petitioner that the Deputy Collector had initiated the proceedings under the proceedings under Rule 108(5) of the Gujarat Land Revenue Rules. According to the petitioner, the said provision clearly indicates that the Deputy Collector does not possess the statutory power to initiate suo moto proceedings, as such powers are vested only with the Collector. Therefore, this Court is of the opinion that there is lack of territorial jurisdiction on the part of the Deputy Collector, and the order passed by him at the time of initiating the proceedings is without authority of law.
Page 16 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined 6.1) Learned Advocate has referred to the names of the parties and submitted that pursuant to the directions issued by the Collector, proceedings were initiated by the Deputy Collector for the purpose of verifying the revenue entry mutated on the basis of the registered sale deed executed in the year 2013. Therefore, show-cause notices were issued to Petitioner No.1 and to the original property owners of Survey No. 60. However, it appears that ultimately the Deputy Collector proceeded to cancel several revenue entries which had been mutated on different dates in respect of different properties. It further appears from the record that different entries had been mutated in the revenue record on various dates in respect of different properties and survey numbers, based upon registered sale deeds executed between the respective parties for purchase and sale of the properties. Pursuant to such transactions, the entries were duly mutated and subsequently certified in the revenue record. However, all such entries were cancelled by the Deputy Collector without affording appropriate opportunity of hearing to both the parties. The Deputy Collector arrived at the conclusion that after the demise of the great-grandfather of the petitioner, only the name of the eldest son was mutated in the revenue record, allegedly on the basis of a family arrangement among the family members, and that the remaining family members had waived their rights in the property, due to which their names were not reflected in the revenue records.
6.2) On the strength of the aforesaid entries mutated in the Page 17 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined revenue record, the persons came to be treated as non- agriculturists. Therefore, after the lapse of certain period of time and on the basis of a family arrangement, the names of the other family members were also mutated in the revenue record and subsequently certified. It is the case of the authorities that the name of the remaining family members were mutated in the revenue record pursuant to the execution to the execution of registered documents, even though at the relevant point of time, they were not agriculturists and were not engaged in any kind of agricultural activities. According to the authorities, in the absence of the status of agriculturist, such person would not have the right to purchase agricultural land, and therefore, the entries mutated in the revenue record were required to be declared as cancelled. It is found out from the record that the Deputy Collector, Sami, did not have territorial jurisdiction over Harij Taluka, whereas certain entries which came to be cancelled by him pertained to properties situated within the territorial jurisdiction of the Harij Taluka. Therefore, prima facie it seems that while passing the order of cancelling the said entries mutated in the revenue record, particularly those relating to properties situated within Harij Taluka, the Deputy Collector lacked territorial jurisdiction to adjudicate the matter. Accordingly, the order of the Deputy Collector appears, prima facie illegal and erroneous one and therefore, the same deserves to be quashed and set aside.
6.3) The second and the most important issue which emerges Page 18 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined from the record is that number of transactions had taken place between the parties by way of purchasing and selling various survey numbers, pursuant to which corresponding entries were mutated in the revenue records. Therefore, before passing any adverse order affecting such entries, an appropriate opportunity of hearing was required to be afforded to concerned parties. However, the record reveals that the impugned decision was taken without informing or issuing notice to the affected parties, and therefore, the view adopted by the concerned authority prima facie found to be erroneous, illegal and not in consonance with the provisions of law. It is also an important fact on record that the great-grandfather of the petitioner, Shri Thakkar Harji Manekji, was an agriculturist and holding an agricultural property and an entry to that effect had already been mutated in the revenue record vide Entry No. 53, as far back as in the year 1954. I have gone through the statutory provisions of law, particularly Rule 108(5) of Gujarat Land Revenue Rules and Section 135(L) of Gujarat Land Revenue Code. It is found out from the record that the Deputy Collector does not have the authority to initiate suo- motu proceedings under the statutory provisions, as such powers are vested in the Collector. It is further found from the record that Revenue Entry No.1014 was mutated in the revenue record on 06.06.1973, which came to be cancelled by the Deputy Collector in the year 2015. Thus, there is a lapse of more than 40 years to initiate the said proceedings, which cannot be said to be within a reasonable period of time.
Page 19 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined 6.4) The Hon'ble Apex Court as well as this Court, in numerous case laws, have consistently held that if any action has to be initiated by the revenue authorities for setting aside all the transactions on the ground of breach of the statutory provisions of law, in that event, such proceedings must be initiated within a reasonable period of time. Initiation of proceedings after an inordinate delay would attract the principle of delay and laches, and such belated exercise of powers cannot be sustained in law. In this regard, reference may be made to the decision of this Court in the case of Bharatbhai Naranbhai Vegda versus State of Gujarat reported in the year 2015(0) AIJEL-HC 233823 in Letters Patent Appeal No. 798 of 2011, wherein revenue authority had initiated proceedings alleging breach of the provisions of Sections 54 and 75 of Saurashtra Gherkhed, Tenancy Settlement and Agricultural Land Ordinance, 1949 as well as Section 84C of Bombay Tenancy and Agricultural Lands Act, after a delay of 17 years. In the said case, this Court held that such belated initiation of proceedings by way of issuance of notices was unsustainable in law, and accordingly, the proceedings were set aside.
6.5) It is further submitted on behalf of the petitioner that the record clearly reveals that the great-grandfather of the petitioner was an agriculturist since the time of promulgation of the property. After the sad demise of the great-grandfather of the petitioner on 25.02.1963, the name of Thakkar Dalpatram was mutated in the revenue record. He further submitted that as Page 20 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined per the prevailing customs in the society and subsequently, in view of the family settlement arrived at among the members of the family, grandfather of the petitioner had also purchased the property, pursuant to which the related entry was mutated subsequently certified. Thereafter, upon the demise of the concerned person, legal heirship entries were also mutated in the revenue record. It is further found out from the record that during the interregnum period, the father and grandfather of the petitioner had purchased and sold several properties and entries to that effect were duly mutated in the revenue record and subsequently certified. Therefore, by no stretch of imagination it can be said that petitioner herein does not hold the status of an agriculturist.
6.6) Learned advocate appearing for the petitioner has placed heavily reliance upon the Government Resolutions issued by the Government in the years 1996 and 2003. I have gone through the contents of the said resolutions. The sum and substance of the said Government Resolutions is that in many cases after the demise of the head of family, the name of the eldest brother alone used to be mutated in the revenue records, despite the fact that all the members of the family were engaged in the agricultural activities. This practice was prevalent due to customs prevailing in the society. However, after the passage of certain period of time, if only the names of the legal heirs of eldest brother continued to remain in the revenue records, then generally, disputes were likely to arise among other family Page 21 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined members. Therefore, with a view to remove the such anomalies in the revenue record and to simplify the procedure and to avoid undue conflict of interest developed between the family members without any natural cause, the Government issued the aforesaid resolutions directing the revenue authorities to mutate the names of all family members who were cultivating the land. The language employed in the above-stated Government Resolutions unequivocally crystallises the position of fact that as per the prevailing social customs, the name of the only eldest brother was generally entered in the revenue record, which subsequently, resulted in several disputes among family members after the lapse of time. With the sole intention to simplify the procedure and remove such anomalies, the said circulars and resolutions were issued by the Government. Copies of these circulars are certainly lying in the office of the Revenue Department. Therefore, while taking any decision in such matters, the revenue authorities are required to take into consideration the contents and spirit of the said Government Resolutions.
6.7) Learned Advocate Mr. Gandhi has placed heavy reliance upon the decision delivered in the case of Shantibhai Ranchodbhai Patel versus State of Gujarat reported in 2024(0) AIJEL-HC 248672 in Special Civil Application No. 3828 of 2023. He submitted that the facts of the present case are substantially similar to those involved in the aforesaid decision, and the issues arising in the present matter are squarely covered by the said Page 22 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined judgment. Further, he submitted that in the said case also, pursuant to a family arrangement, the name of the eldest brother had been mutated in the revenue record and continued to remain therein for a considerable period of time. Thereafter, after the lapse of years, the nephew had approached the competent authority seeking issuance of a certificate declaring him to be an agriculturist. However, the authority refused to issue such certificate without assigning specific reasons, merely on the ground that his name was not reflected in the revenue record and that the land in question was old tenure land. This Court, while deciding the said issue, held that where a family arrangement exists between the parties, the provisions containe in Clause 9D of Government Resolution dated 01.12.2003 would squarely be applicable.
7) I would rely and refer to the decision rendered by Coordinate Bench of this Court in the case of Shantibhai Ranchodbhai Patel versus State of Gujarat reported in 2024(0) AIJEL-HC 248672 in Special Civil Application No. 3828 of 2023, more particularly in paragraph nos. 11.1 to 11.4, read as under:
''11.1 The revenue entry No.5160 itself makes it very clear that the lands which came to the share of the father of the petitioner were received by the petitioner by way of succession on account of family arrangement. Therefore, when vide entry No.5160 name of the father of the petitioner i.e. Ranchhodbhai Joitaram was mutated and the said has Page 23 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined also attained finality, the lands which were originally belongs to the Joitaram Gokaldas and thereafter father of the petitioner, the petitioner became the owner of the said land by way of succession therefore the above entries makes it crystal clear that the father of the petitioner has equal status of agriculturist by way of succession. Further, considering the fact that entry No.5160 has never been challenged by Ishwarbhai Joitaram. Upon death of grand father of the petitioner entry No.2333 was mutated by which as per the prevailing custom only the name of eldest son i.e. Ishwarbhai Joitaram Patel was mutated. However, as per the family arrangement, names of the other heirs also came to be mutated. Hence, it becomes crystal clear that the land originally belonged to the grand father of the petitioner was given to the father of the petitioner by way of succession. Hence, the status of the father of the petitioner as an agriculturist is not in doubt.
11.2 Now considering the present petition from another angle i.e. the validity of the impugned orders is concerned, I have considered the fact that while rejecting the application for issuance of certificate as an agriculturist to the petitioner, the authorities have considered the fact that prior to entry No.5160, the father of the petitioner Ranchhodbhai Joitaram was not holding agricultural land and hence he cannot be said to be an agriculturist.Page 24 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026
NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined 11.3 As far as the aforesaid aspect is concerned, the G.R. dated 01.12.2003, more particularly clause-9(D) takes care of the said fact. It is the specific case of the petitioner that based upon the family arrangement or by way of custom prevailing at the time when the name of eldest son i.e. Ishwarbhai Joitaram was mutated in the revenue record by way of entry No.2333, if thereafter some family arrangement by way of customary arrangement takes place and entries are mutated in view of the said family arrangement, according to this Court, it is only the interested persons in the property who can challenge the said entry or question the said entry. It is an undisputed fact that from the year 1962 till 1982 and thereafter the revenue entries have never been challenged by any of the legal heirs of deceased Joitaram Gokaldas Patel. Hence, the government cannot question the family arrangement between the parties. It was a mutual understanding between the parties and therefore entry No.2333 was mutated in the year 1962 by which name of the eldest son of the grand father of the petitioner was mutated and since the lands in question are private lands as the division took place between the family members, arrangement entries were mutated in the revenue record. Hence government ought not to have questioned the aforesaid and that basis ought not to have denied the certificate of an agriculturist to the petitioner.
11.4 As far as the applicability of G.R. dated 01.12.2003, Page 25 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined more particularly clause-9(D) is concerned, even if the submissions of learned AGP Mr. Kanara is believed that the same would apply to the new tenure land in that case considering the fact that the restrictions in respect of new tenure land are sustainable as compared to old tenure land and if some family arrangement is arrived at between the parties the said clause is applicable as per the said G.R. It is also pertinent to note that the said G.R. is also applicable to the old tenure land also for the reason that mutation of revenue entry in respect of family members had taken place by way of succession, it has nothing to do with the tenure of the land as in that case no prior permission is required for mutating the name by way of succession and restriction of new tenure land are applicable only upon transfer and the same would be subject to premium. In the instant case considering the fact that the entries are mutated by way of succession, there is no question of transfer as well as premium and therefore the G.R. is applicable to the facts of the present case.'' 7.1) Further, as per the aforesaid submissions canvassed by the learned advocates of the respective, time and again the said view has been reiterated in catena of judicial pronouncements including the another judgment of this Court in the case of Evergreen Apartment Co Operative Housing Society Limited versus Special Secretary (Appeals), Revenue Department reported in 1990 (0) AIJEL-HC 203330 in Special Civil Page 26 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined Application No. 5505 of 1990, wherein it has been observed:
''12. There is much substance in the second submission of Mr. Hawa also. Ordinarily when a transfer of property takes place by a registered account, an entry is effected in the revenue record and it is certified by the Mamlatdar after making necessary inquiries. If there is any dispute regarding mutation, the dispute has to be entered in the register of the disputed cases and then such disputes are to be disposed of by the Mamlatdar. Under sub-rule (5) of Rule 108 of the Rules, the aggrieved party can prefer an appeal within 60 days from the date of the service of the order. The State Government has power to call for and examine the record of any enquiry or the proceedings of any subordinate revenue officer and to review the same under sub-rule (6) of the rules. It is to be noted in the present case that no appeal had been presented within 60 days from the date of Mamlatdar's order certifying the initial entry. The Assistant Collector, Surat took the said entry in suo motu revision, even though he had no such power under the provisions of Rule 108. It, therefore, appears that the Additional Chief Secretary, Revenue Department remanded the proceeding to the Collector for treating the same as an appeal. This was done after a period of 4 years after the certification of the entry. It was only the State Government which had the power to call for a record of inquiry or proceeding under sub-rule (6) of Rule 108. Even the State Government was empowered to satisfy itself "as to the Page 27 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined regularity of such proceedings and as to the legality or propriety of any decision or order passed in such proceedings". So the entire inquiry and revisional power has to proceed under the Bombay Land Revenue Rules and not under any enactments like the Bombay Tenancy and Agricultural Lands Act, Urban Land (Ceiling and Regulations) Act or Bombay Prevention of Fragmentation and Consolidation of Holdings Act. It is quite possible that an officer of the Revenue Department may be occupying different capacities under different enactments. That, however, would not empower him to exercise any powers under one enactment while proceeding under another enactment. So far as the proceedings under Rule 108 of the Rules, popularly known as RTS proceedings, are concerned, it is well settled that the entries made in the revenue records have primarily a fiscal value and they do not create any title. Such mutations have to follow either the documents of title or the orders passed by competent authorities under special enactments. Independently the Revenue Authorities, as mentioned in Rule 108 of the Rules, cannot pass orders of cancelling the entries on an assumption that the transaction recorded in the entry are against the provisions of a particular enactment. Whether the transaction is valid or not has to be examined by the competent authority under the particular enactment by following the procedure prescribed therein and by giving an opportunity of hearing to the concerned parties likely to be affected by any order that may Page 28 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined be passed. Thus on this second ground also the orders of the Collector and the Additional Chief Secretary appear to be beyond their jurisdiction. The Additional Chief Secretary has held that the sale by auction was not consistent with the provisions of Sec. 27 of the Urban Land (Ceiling and Regulation) Act. Sec. 27 relates to prohibition of transfer of any urban land with a building thereon. Apart from legal position that Sec. 27 has been struck down as ultra vires, it is quite obvious that no such question of transferring urban land with a building thereon has ever arisen in the present case. Thus, the order of the revisional authority has proceeded on a misconception of relevant legal provisions also.''
8) Further, it is found out from the record that the entry mutated in the revenue record and subsequently certified by the office of the Mamlatdar, was taken into revision by the Collector by exercising powers under Rule 108(5) of the Gujarat Land Revenue Rules. However, while considering the merits of case, the Collector jumps to the conclusion that certain discrepancies were found in the revenue record and deep scrutiny of the record is required to be made before jumping to any concrete decision, therefore, the matter was remanded to the office of the Deputy Collector. It is an admitted position of fact that an earlier point of time such proceedings had never been dealt with by the office of the Deputy Collector. The view adopted by the Collector, prima facie does not appear to be in consonance with the statutory Page 29 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined provisions of law. Secondly, for the purpose of remanding the matter, the Collector has jumped to the conclusion that the entry mutated in the revenue record had been made by illegal means or that entry was erroneously recorded in the revenue record. On that basis, the Collector held that the said entry was required to be quashed and set aside and the matter be remanded back to the concerned authority. In the present case, instead of straightaway quashing and setting aside the order passed by the concerned authority, the matter was remanded to the office of the Deputy Collector with specific directions to verify the record and initiate and conduct suo moto proceedings under provisions of Rule 108(5) of the Gujarat Land Revenue Rules. Admittedly, the earlier order had been passed by the Circle Inspector, and the Deputy Collector was not involved at that stage. Therefore, if the Collector was of the opinion that the record required re-
verification and that a fresh order was required to be passed after considering the relevant material on record, the matter ought to have been remanded to the revenue officer who had originally certified the revenue entries. Secondly, it is an admitted position that the power to initiate suo moto revision proceedings has been conferred upon the Collector. Such powers cannot be delegated in the absence of any express statutory provision permitting such delegation. There is no provision under the statute authorizing the Collector to delegate the said powers to initiate proceedings on his behalf. Therefore, the order passed by the Collector prima facie appears to be bad in law, erroneous, and illegal and hence, the said order is required to be quashed Page 30 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined and set aside.
8.1) It is also found from the record that the Deputy Collector, Harij, does not have territorial jurisdiction over Sami Taluka. Despite this fact, he exercised his powers and that too without affording an appropriate opportunity of hearing to the concerned parties. It is an admitted position of fact that, on the basis of the execution of registered sale deeds, the names of different persons were mutated in the revenue records. Before passing any adverse order affecting the rights of the parties, it is mandatory to provide them with an adequate opportunity of hearing. However, the documents reveal that, without issuing any notice to the concerned parties, the Deputy Collector directly passed an order declaring the entries mutated in the revenue record as null and void deserve to be cancelled. By doing so, the Deputy Collector has clearly violated the well-established principles of natural justice. On this ground alone, the impugned orders deserve to be quashed and set aside.
8.2) Learned advocate Mr. Gandhi has emphatically submitted that it is a settled proposition of law that during the R.T.S. proceedings, if the incumbent officer arrives at the conclusion that there is an express breach of certain enactments and statutory provisions of law, in that event, separate proceedings are required to be initiated under the relevant statute. However, in revenue proceedings, without affording an appropriate opportunity of hearing to the concerned parties, proceedings for Page 31 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined breach of certain provisions of law cannot be initiated straightaway. It is true that in different enactments the concerned officer may have statutory powers to initiate such proceedings under different nomenclatures as prescribed by the statue. However, in revenue proceedings, the incumbent officer cannot exercise such powers. If, during R.T.S. proceedings, the incumbent officer jumps to the conclusion that there is a breach of statutory provisions of law and cancels the entry mutated in the revenue record on that basis, it would amount to cross- utilization of the powers, which is impermissible in the eye of law. In support of his submissions, he has heavily relied upon the decision in the case of Evergreen Apartment Co Operative Housing Society Limited versus Special Secretary (Appeals), Revenue Department reported in 1990 (0) AIJEL-HC 203330 in Special Civil Application No. 5505 of 1990.
Thus in view of the facts of the case and the aforesaid ratio laid down in the aforesaid decisions, I am of the considered opinion that cancellation of the entry based on registered sale deed ought to have been mutated by the revenue authority. Therefore, the present petition deserves to be allowed.
9) In view of the above facts of the matter, the petition is allowed. The impugned order dated 7/29-04-2018 passed by Respondent No.2 and order dated 31-12-2013 passed by Respondent No. 3 and order dated 08-09-2015 passed by Respondent No. 4 and order dated 29-02-2016 passed by Page 32 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026 NEUTRAL CITATION C/SCA/10293/2018 JUDGMENT DATED: 03/03/2026 undefined Respondent No. 3 are hereby quashed and set aside. The concerned revenue authority is directed to mutate the entry in favour of the petitioner based on registered sale deed.
10) Rule is made absolute. Directed service is permitted.
(DIVYESH A. JOSHI,J) GARVITA Page 33 of 33 Uploaded by GARVITA KACHHWAHA(HC02358) on Mon Mar 16 2026 Downloaded on : Fri Mar 20 22:13:18 IST 2026