[Civil Appeal No. 240 of 2013 arising out of SLP (C) No.11907 of 2009]. [Civil Appeal Nos.242 & 241 of 2013 arising out of SLP (C) Nos.34347 & 14304 of 2009]. We are in these cases concerned with the interpretation of Section173-A of the Rajasthan Municipalities Act 1959, as amended by the Rajasthan Municipalities Amendment Act 1999 (Act No.19 of 1999), which deals with the power of the State Government to allow change in use of land on payment of conversion charges. The Division Bench of the Rajasthan High Court, following the judgment of this Court in State of Rajasthan and others v. Pareshar Soni (2007) 14SCC 144, disposed of all the appeals, holding that the Municipal Corporation is not empowered to demand any amount for change of use of the land. We may refer to the facts in Civil Appeal No.240 of 2013 @ SLP(C)11907 of 2009 for disposal of all these appeals, since common questions arise for consideration in all these appeals. Respondents herein purchased a plot of land, with a house, on9.9.2002, situated in a residential area by way of a registered sale deed. Later, an application under the Rajasthan Municipalities (Change of Land Use) Rules, 2000 (for short '2000 Rules") was preferred for conversion of land use from residential to commercial. They also deposited self-assessment amount of Rs. 10,500/- for the said purpose.
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