dissenting.
I respectfully dissent from the majority opinion for the same reasons stated in my dissent in the companion case of In the Matter Of: Supplemental Fuels Inc., 94-1596 (La.App. 1st Cir. 5/9/95); 656 So.2d 29. Pursuant to La.R.S. 30:2024A, the district court does have the subject matter jurisdiction to conduct the de novo review requested by plaintiff. I would reverse the judgment of the district court and remand the matter for further proceedings.