Rajasthan Land Revenue (Conversion of Agricultural Land for Non-Agricultural Purposes in Rural Areas) Rules, 1992–Rule 2(b)/2(e)–A plant established for the purpose of refilling/bottling the liquified petroleum gas–Whether it amounts to a commercial or industrial establishment–From the definition u/s. 2(b) of the Rules, the activities would be considered commercial where any trade or commerce or business which shall include a shop, commercial establishment, bank, office, dhaba, show-room, cinema, petrol pump, weight bridge, godown or any other commercial activity–Activity undertaken by the petitioner does ot fall under this definition–Industry of the petitioner is a small scale industry as mentioned in the registration certificate–Petitioner’s activity would be considered as a manufacturing activity–Impugned order of conversion charge deserves to be quashed and set aside.
