Costa & Co. Secures Rectification of Land Sanad

Authority: High Court of Bombay at Goa (Goa Bench)

Order Date: 25 August 2026

Parties: M/s. Costa and Company Pvt. Ltd. (petitioner) represented by Shri Manjunath Sriniwas Pai Dukle vs. The Collector, South Goa District (respondent).
Background: On 12 Oct 2010 the petitioner applied under Section 32 of the Goa, Daman and Diu Land Revenue Code, 1968 for conversion of a 9,360 sq m plot (Chalta No.4, P.T. Sheet No.226, Margaon City) from non‑agricultural to commercial/residential use. The Collector approved the conversion, levied a fee of Rs 120 per sq m, and the petitioner paid Rs 11,23,200.
Error: The conversion Sanad issued on 29 Jun 2011 recorded the purpose as residential, although the fee paid corresponded to commercial use and the plot lies in a C‑2 zone with 150 % FAR.
Rectification Attempt: The petitioner filed an application on 20 Oct 2020 invoking Section 32(7) read with Section 187 to correct the Sanad. The Collector rejected the application on 24 Dec 2020, stating the original request was for residential conversion; the Administrative Tribunal upheld this order in Land Revenue Appeal No.1/2021 (order dated 06 Jan 2023).
Contentions: The petitioner argued the land was intended for commercial development and that the commercial fee had already been paid, making a double charge impermissible. The respondent contended the original application was for residential use and that no error existed.

The Court held that the Sanad contained a correctable clerical error, the commercial conversion fee had already been recovered, and the State could not recover the fee again.
Writ Petition No.233 of 2023 is allowed; the conversion Sanad is to be rectified to reflect commercial use.
The accompanying Civil Application No.2237 of 2026 is disposed of, and the rule is made absolute.

Topics: Land Conversion, Administrative Law