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Showing contexts for: mutation fees in Smt. Rekha Rani vs State Of U.P. Thru Secy. And 3 Others on 12 December, 2013Matching Fragments
The amendments, which have been introduced by U.P. Act No. 3 of 1997 and U.P. Act No. 1 of 2008, material for our purposes, are as follows:
City development charge has been defined under Section 2 (ddd). Development fee has been defined under Section 2 (ggg). Section 2 (ii) defines mutation charges. Section 2 (kk) defines stacking fees. Section 2 (ll) defines water fees. Amended Section 15 (2-A) of Act, 1973 provides for levy of development fees, mutation charges, stacking fees and water fees. 3rd Proviso to Section 15 (3) of Act, 1973 confers a right upon the Development Authority to get the fees and charges levied under sub-section (2-A) deposited before granting permission as required under Section 14 of Act, 1973.
Section 11 of the Act, 1973 provides for the approval of the plans by the State Government.
Section 14 of the Act, 1973 deals with the development of land in the development area and prohibits any development activities being undertaken or continued except in accordance with the plans and without approval of the development authority.
Section 15 of the Act, 1973 provides for making of an application in writing before the Vice-Chairman for permission under Section 14 in such manner, as may be prescribed by bye-laws and has to contain such particulars, as may be prescribed by rules. Sub-section (2-A) of Section 15 permits levy of development fees, mutation charges, stacking fees and water fees in such manner and at such rates as may be prescribed.
From a simple reading of Section 15 (2-A) of Act, 1973, it is apparent that the development authority is entitled to levy (a) development fee, (b) mutation fee, (c) stacking fee, and (d) water fee in such manner and on such rates as may be prescribed. Similarly from reading of Section 35 with Section 36 of Act, 1973, it is clear that betterment charges can be levied only after affording opportunity of hearing to the person concerned. From reading of Section 38-A of Act, 1973, it is clear that Land Use Conversion Charges and City Development Charges can be levied at such rates, as may be prescribed.
Section 15 (2-A) of Act, 1973 has been considered by a Division Bench of this Court in the case of Virendra Kumar Tyagi Versus Ghaziabad Development Authority and Others 2006 (1) AWC page 834. The Division Bench of this Court after taking note of Section 4(33-A) of the U.P. General Clauses Act 1904 has specifically opined that from the language of Section 15 (2-A) of the Act, 1973 it is clear that rate of mutation has to be prescribed and the word 'prescribed' means prescribed by Rules under the Act. This prescription by a rule flows from the provisions of Section 4(33-A) of the U.P. General Clauses Act, 1904 read with Section 55 of the Act, 1973. Since such prescription of the mutation fee had not been done by framing rules, the Division Bench went on to hold the demand of mutation fee was wholly illegal and without authority of law.