Draft amendment is allowed.
Mr.Soni, learned advocate appearing for the petitioner, has submitted that so far as quantum of penalty of 40 times of N.A. assessment is concerned, considering Rule 100 of the Bombay Land Revenue Rules, at the most, the Collector can impose the penalty 40 times of N.A. assessment and in the present case, it will be 8 ps. Considering that, maximum penalty which could have been imposed by the Collector would be approximately Rs.40,000/- p.a. and in the present case, Rs.2,50,000/penalty is imposed. Hence, notice for final disposal returnable on 2/2/2005. In the meantime, the respondent to file affidavit-in-reply, if any.
Direct service is permitted.
(M.R.Shah,J) (pathan)