THE STATE OF GOA vs DR. ALVARO ALBERTO MOUSINHO DE NORONHA FERREIRA

The Supreme Court addressed the issue of whether conversion charges for land from agricultural to non-agricultural use should be calculated based on the rates at the time of application or at the time of the order for conversion. The court held that the applicable rates should be those in effect at the time the order allowing conversion was issued, thereby ensuring that the landowners are not penalized by subsequent increases in rates. This decision clarifies the interpretation of the Goa, Daman & Diu Land Revenue Code regarding conversion charges.