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(a) Appeal--   ---May be treated as revision.   (b) Land Revenue Rules------   ----r. 81(3)-Levy of premium--Land being put to other uses-Full premium leviable.  ORDER   This is an appeal against order passed by the Ex-Revenue Commissioner, Karachi, communicated to the appellant by the Mukhtarkar, Tando Allah Yar on 21-6-1960 vide his robkari in Sindhi.   The facts as they appear from the application are that in the year 1950, the petitionerapplied for conversion of an area of 4 acres from kabuli S. No. 230 of Deh Tondo Allah Yar for non agricultural purpose i.e. the installation of a Cotton Ginning Factory. This conversion was allowed by the Deputy Commis sioner, Hyderabad, in his order dated 20-3-1951, subject to the payment of altered assessment at the rate of Nine pies per sq. yard, plus Rs. 2,645-10-0 per acre as premium calculated under rule 81(3) of the Land Revenue Rules read with various Resolu tions of former Sind Government. In the year 1951, the appel lant again applied for conversion of the remaining area of 4 acres six Ghuntas of the same S. No. for the purpose of construction of Labourers Quarters, Mosque, school and Park to provide facilities to the labourers and staff of the factory. The Collector, Hyderabad granted the permission for this purpose on the condi tion that altered assessment will be charged as and when fixed by the late Revenue Commissioner. This the Revenue Commis sioner did under his order No. 1937-31-110-F, dated 13-2-1953. The petitioner states that he was not informed of this decision, until on 15-6-1960 when he confronted with the bill of assessment for these 4-6 acres for the years from 1952-53 up-to-date total ling Rs. 8,999-14-0 at the rate of Rs. 0-0-9 per sq. yard. It is from this order that the appellant has come up in appeal to the Board of Revenue and has prayed for stay of recovery of this amount. My learned brother Mr. Nasir Ahmad, M. B. R. in his order dated 23-7-60 stayed recovery, except at the rate of 2 pies per sq. yard. The appellant also filed an application with the Commissioner, Hyderabad Division, but since the original order was passed by the former Revenue Commissioner for…