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Puranraj Ganpatraj Shah vs State Of Gujarat
2026 Latest Caselaw 447 Guj

Citation : 2026 Latest Caselaw 447 Guj
Judgement Date : 10 February, 2026

[Cites 7, Cited by 0]

Gujarat High Court

Puranraj Ganpatraj Shah vs State Of Gujarat on 10 February, 2026

                                                                                                                 NEUTRAL CITATION




                       C/SCA/2185/1997                                        CAV JUDGMENT DATED: 10/02/2026

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                                                                            Reserved On   : 15/10/2025
                                                                            Pronounced On : 10/02/2026

                                 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                                  R/SPECIAL CIVIL APPLICATION NO. 2185 of 1997
                                                      With
                              CIVIL APPLICATION (FOR JOINING PARTY) NO. 1 of 2025
                                 In R/SPECIAL CIVIL APPLICATION NO. 2185 of 1997

                     FOR APPROVAL AND SIGNATURE:


                     HONOURABLE MR. JUSTICE ANIRUDDHA P. MAYEE

                     ==========================================================

                                 Approved for Reporting                       Yes            No
                                                                                             No
                     ==========================================================
                                          PURANRAJ GANPATRAJ SHAH & ORS.
                                                       Versus
                                              STATE OF GUJARAT & ANR.
                     ==========================================================
                     Appearance:
                     DECEASED LITIGANT THROUGH LEGAL HEIRS/ REPRESTENTATIVES
                     for the Petitioner(s) No. 1
                     MR DHAVAL DAVE, SR. COUNSEL with MR ASHISH H SHAH(2142) for the
                     Petitioner(s) No. 1.1,2
                     MR JAY BAROT AGP for the Respondent(s) No. 1,2
                     ==========================================================
                          CORAM:HONOURABLE MR. JUSTICE ANIRUDDHA P. MAYEE


                                                       CAV JUDGMENT

1. The present Special Civil Application is filed praying for the following reliefs:-

"22(A) The Honourable Court may be pleased to issue a writ of mandamus or any other appropriate writ, order or direction quashing and setting aside the impugned orders at Annexures 'G' and 'H' hereto; and consequently holding that the petitioners are entitled to hold the land in dispute virtue of the will executed in their favour at Annexure'A' hereto;

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(B) Pending admission, hearing and final disposal of this petition, the Honourable Court may be pleased to stay execution, operation and implementation of the impugned orders at Annexures 'G' and 'H' hereto; and be further pleased to stay further proceedings, if any, initiated pursuant to the said orders;

(C) Such other and further relief or reliefs as may be deemed just and expedient in view of the facts and circumstances of the case may of kindly be granted;

(D) Costs of this petition may kindly be awarded to the petitioners."

2. The factual matrix giving rise to the present writ petition is that the land bearing Survey No. 1525, Hissa No. 158 admeasuring 35 gunthas of Village Ognaj, Taluka Daskroi, - District - Ahmedabad originally belonged to Baldevbhai Khodabhai Vaghela, who bequeathed it to the petitioners by a Will dated 07.04.1982 and passed away on 09.05.1987. Based on the Will, Mutation Entry No. 2796 was made on 04.12.1987. Separately, the petitioners purchased other lands bearing Survey Nos. 559, 560, 561, 563, 564/1 and 564/2 of the same village by a registered sale deed dated 04.11.1988, pursuant to which Mutation Entry No. 2873 was made on 08.11.1988 and certified on 09.12.1988. Revisional proceedings were initiated in respect of Entry No. 2796, and by order dated 30.08.1991, the Deputy Collector cancelled the entry, which was confirmed by the Collector on 25.08.1992. On revision, the Special Secretary remanded the case for fresh hearing. Upon remand, the Deputy Collector issued notice on 17.01.1996 not only for Entry No. 2796 but also for Entry No. 2873 and by order dated 31.07.1996 cancelled both entries on the ground of violation of Section 63 of the Gujarat Tenancy and Agricultural Lands Act, 1948 [hereinafter referred to as "Tenancy Act" for brevity]. The Collector dismissed the petitioners' revision application on 24.02.1997, leading to the present petition before the High Court, in which interim status quo was granted on 31.03.1997.

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3. Mr. Dhaval Dave, learned senior counsel along with by Mr. Ashish Shah, learned counsel for the petitioners submits that the Will was executed in accordance with the Indian Succession Act, 1925, and once probate was granted, the validity and effect of the Will attained finality and was binding on all authorities, including revenue authorities, who had no jurisdiction to disregard or sit in appeal over the same. It is further submitted that the revenue authorities, while exercising powers under the Bombay Land Revenue Code [hereinafter referred to as "the Code" for brevity], could not ignore or override the mandate of the Central legislation, namely the Indian Succession Act, 1925. The action of cancelling mutation entries by disregarding the Will and the probate amounts to bypassing parliamentary law and is therefore wholly without authority of law. The authorities also erred in acting solely on the basis of a Government Circular dated 27.05.1992, which cannot prevail over statutory provisions or judicial orders, particularly when the said Circular itself was under challenge before this Hon'ble Court and its implementation was stayed. The learned counsel for the petitioners submits that the authorities under the Code have no jurisdiction to examine or decide issues arising under the Tenancy Act, including the question whether the petitioners are agriculturists or whether Section 63 of the Tenancy Act is attracted. Such questions fall exclusively within the domain of the competent tenancy authorities. By cancelling the mutation entries on the ground of alleged violation of Section 63, the revenue authorities acted without jurisdiction, rendering the impugned orders void ab initio. It is further submitted that this Hon'ble Court, while allowing Appeal from Order No. 416 of 1990, had categorically held that Section 63 of the Tenancy Act does not apply to transfers by Will. The said judgment continues to hold the field and was binding on the revenue authorities. He further submits that the initiation of

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revisional proceedings after an unreasonable and long delay is arbitrary and illegal. Mutation Entry No. 2796 was effected on 04.12.1987 and certified on 07.01.1988, whereas the show-cause notice for cancellation was issued only on 10.07.1990, after nearly three years. Similarly Mutation Entry No. 2873 was effected on 08.11.1988 and certified on 09.12.1988, whereas the notice for taking it into revision was issued after a period of 7 years. Such belated exercise of revisional powers, without any explanation, is contrary to settled legal principles.

4. Learned senior counsel for the petitioners further submits that the petitioners and their predecessors have been agriculturists for several decades and have been continuously cultivating agricultural lands much prior to the disputed proceedings. Petitioner No. 1 has been cultivating agricultural land at Vatva since 1983-84 and continues to remain in lawful possession, as supported by revenue records. The family of Petitioner No. 2, including his grandmother and father, were also agriculturists cultivating lands in District Valsad, and after the death of his father in 2008, Petitioner No. 2 and other legal heirs have continued cultivation, which is duly reflected in the revenue records.

5. Per contra, Mr. Jay Barot, learned AGP submits that the present petition is not maintainable under Article 226 of the Constitution of India, as the petitioners have an alternative and efficacious statutory remedy available under the relevant laws. The petitioners are availing remedies under the Tenancy Act, and proceedings under Section 84(C) of the said Act are pending. In view of the availability of such remedies, the writ petition deserves to be dismissed at the threshold. The respondent submits that the land in question is a restricted tenure agricultural land and could not have

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been transferred without prior permission of the competent authority. The petitioners' names were entered in the revenue records on the basis of an unregistered Will dated 07.04.1982 executed by the original landholder, who had no blood or family relation with the petitioners. It is further submitted that the petitioners became agriculturists only by virtue of the Will, and such acquisition of agricultural status through a Will is not permissible under Section 63 of the Tenancy Act. The mutation entries bearing Nos. 2796 and 2873 based on such will were therefore illegal, and the revenue authorities rightly exercised its revisional powers to cancel the same. The Deputy Collector, Viramgam, after remand, passed a reasoned order dated 31.07.1996 holding that the transaction violated Section 63 of the Tenancy Act, which was correctly affirmed by the Collector. The respondent further submits that the petitioners, after mutation of their names on the basis of the Will, proceeded to purchase additional agricultural lands, thereby further demonstrating the intent to circumvent the statutory restrictions. Such conduct clearly shows that the Will and subsequent transactions were structured to defeat the provisions of the Tenancy Act. It is also submitted that the claim of the petitioners that they were agriculturists prior to the Will is false and misleading. The revenue records relied upon by the petitioners pertain to lands standing in the name of a private company and situated far away from the land in question, and therefore cannot establish personal cultivation or agricultural status under law. These facts were not placed before the authorities earlier and have been raised for the first time before this Hon'ble Court. In view of the above facts and circumstances, and considering that tenancy proceedings under Section 84(C) are pending, the learned AGP submits that the writ petition lacks merit and be dismissed.

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6. Mr. Dhaval Dave, learned senior counsel for the petitioners in rejoinder submits that it is well settled by a catena of judgments, including State of Gujarat v. Patil Raghav Natha (1969) 2 SCC 187, that where no limitation period is prescribed, revisional powers must be exercised within a reasonable time, which depends upon the nature of the proceedings. In mutation cases governed by Section 135D of the Code, entries are required to be made within a short period, and therefore initiation of revision proceedings after several years is clearly beyond reasonable time and vitiates the entire action. The learned senior counsel further submits that the revenue authorities, while examining mutation entries under Section 135D of the Code, had no jurisdiction to decide whether the transaction was in violation of Section 63 of the Tenancy Act. It is further submitted that at the relevant point of time, Section 135D(8) of the Code did not empower the revenue authorities to examine transactions with reference to other statutes. The amendment conferring such power came into force only on 31.03.2010 and has been held to be prospective. Therefore, the impugned orders passed prior to the amendment are clearly unsustainable in law. The petitioners submit that both petitioners are agriculturists within the meaning of Section 2(2) of the Tenancy Act, as they personally cultivate agricultural land. The Act does not require that an agriculturist must necessarily own land in his own name. Continuous personal cultivation is sufficient to confer the status of an agriculturist. Therefore, the finding that the transaction violates Section 63 of the Tenancy Act is erroneous and contrary to the statutory definition. It is further submitted that the judgment of the Hon'ble Supreme Court in Vinodchandra Sakarlal Kapadia is not applicable to the present case, as both petitioners were agriculturists at the relevant time, and the land was not transferred to a non-agriculturist. The factual foundation in the present case is entirely different and the said

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judgment has been misapplied by the authorities. Without prejudice, the learned senior counsel submits that even assuming one of the petitioners is treated as a non-agriculturist, law requires that an opportunity be granted to work out equities, including permitting relinquishment of rights in favour of the agriculturist co-holder, instead of outright cancellation of the mutation entries. The impugned orders fail to consider this settled principle and are therefore harsh and inequitable. The petitioners further submit that the legal heirs of the original landowner have no locus to object to the mutation entries, as the entries were made pursuant to a duly executed and probated Will. The probate proceedings have attained finality and the legal heirs were parties to those proceedings and had raised no objection. Once probate is granted, the revenue authorities and third parties are bound by it and cannot reopen the issue indirectly.

7. Heard learned counsels for the parties, perused the documents and considered the submissions.

8. The Deputy Collector, in the remand proceedings, held that Mutation Entry No. 2796 (based on a will) and Mutation Entry No. 2873 (based on subsequent sale) relating to Survey No. 1525/158 of village Oganaj, Taluka Daskroi, were illegal and liable to be cancelled, as the respondent had, on the strength of a unregistered and disputed will, attempted to acquire agricultural lands and the status of an agriculturist and thereafter purchased additional agricultural lands, thereby violating the provisions of Section 63 of the Tenancy Act. The Deputy Collector held that despite contentions regarding probate of the will, limitation, expenditure incurred on development, and lack of review power, any illegal or void transaction reflected in the revenue record can be revised at any

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time. That probate does not cure violations of revenue laws, and that the entries were contrary to the Record of Rights and applicable statutory provisions, and accordingly ordered cancellation of both the mutation entries.

9. The District Collector, Ahmedabad, by the impugned order dated 24.02.1997, held that it was evident that the petitioners' names had been entered in the revenue records on the basis of an unregistered disputed will through Mutation Entry No. 2796 dated 04.12.1987. Thereafter, on the basis thereof, further purchase of agricultural lands through Mutation Entry No. 2873 dated 08.11.1988 were effected. Both of these entries had been cancelled by the competent authority. Although the petitioners contended that probate of the will had been obtained, that large consideration had been paid, and that the proceedings were barred by limitation, the Collector found that the will was an unregistered will. The Collector further held that the transactions resulted in the petitioner attempting to acquire agricultural land and status of an agriculturist in violation of the Code. It was held that Section 63 of the Tenancy Act was attracted. It was also held that any illegal or void transaction reflected in the revenue record can be revised at any time and is not protected by limitation. Therefore, the order passed by the Deputy Collector, Viramgam Prant cancelling the mutation entries was legal, proper and required no interference. Accordingly, the revision application was rejected by the Collector and the Deputy Collector's order was confirmed. Moreover, the petitioners are availing remedies under the Tenancy Act and proceedings under section 84(C) of the said Act is pending.

10. In the present case, the petitioners have purchased the subject land by way of an unregistered will from an unknown person

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not at all related to the petitioners, so as to obtain the status of an agriculturist. After the death of the original owner Baldevbhai Khodabhai Vaghela, on the will being disputed by the legal heirs, the petitioners moved a probate application and after receiving the same, have entered their names in the revenue record as owners of the subject land. On the basis of such mutation entry No.2796 based on transfer by will, the petitioners have further proceeded to purchase other agricultural lands in the same village by registered sale deeds. It is, therefore, clear that the petitioners had adopted the procedure of transfer by way of will only to obtain the agricultural status. The contention of the learned senior counsel for the petitioners that the petitioners were also holding the agricultural land prior to execution of unregistered will, cannot be accepted since the said subject agricultural land was running in the name of M/s. Prem Conductors Private Limited. If the contention of the petitioners is to be accepted that they were the agriculturists prior to execution of unregistered will, then there was no bar for them to enter into the transactions by way of unregistered will since thereafter all the lands have been purchased by the petitioners on the basis of registered sale deeds only. The law on transfer of agricultural land is well settled by the Hon'ble Supreme Court in the case of Vinodchandra Sakarlal Kapadia vs. State of Gujarat reported in 2020(18) SCC 144.

11. There is another contention raised by the learned senior counsel for the petitioners that the revision proceedings have been initiated after a delay of 2½ years and therefore, the same is barred by limitation. The said contention is also liable to be rejected in as much as in catena of decisions, this Court has held that a reasonable period of time to initiate the revision proceedings is three years. In the present case, the revenue authorities have

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initiated the proceedings within three years and therefore, it cannot be said that there is a gross delay in initiating the proceedings against the petitioners.

12. In view of the aforesaid reasons and observations, the impugned orders passed by the revenue authorities are just and proper in the facts and circumstances of the present case and in conformity with the law laid down. No interference is called for in the impugned orders. The Writ Petition is devoid of merits and is accordingly dismissed. The connected Civil Application is also disposed of.

No order as to costs.

(ANIRUDDHA P. MAYEE, J.)

FURTHER ORDER

After pronouncement of the judgment, learned counsel for the petitioner submits that the impugned order be stayed for a period of 4 weeks so as to enable the petitioner to approach the higher forum since the interim relief was operating in favour of the petitioner. Learned AGP opposes the said prayer considering the fact that the interim relief is operating in favour of the petitioner for a long time. The prayer is partially accepted. The impugned order is stayed for a period of 3 weeks.

(ANIRUDDHA P. MAYEE, J.)

cmk

 
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