ELECTRONICS CORPORATION OF INDIA LIMITED Vs. SECRETARY REVENUE DEPARTMENT GOVERNMENT OF ANDHRA PRADESH

JUDGEMENT

(1.) Under challenge is the principal judgment and order dated 30th July, 1982 of the High Court of Andhra Pradesh in the case of Electronics Corporation of India Ltd. (Civil Appeal No. 142 of 1983) and the orders following the principal judgment and order in the cases of M/s. Parel Investment and Trading Co. Limited (Civil Appeals Nos. 3937-38 of 1990) and Hindustan Shipyard Ltd. (Civil Appeals Nos. 3939-41 of 1990 and 3393 of 1991).

(2.) It is enough to set out the facts pertaining to Civil Appeal No. 142 of 1983 filed by the Electronics Corporation of India Ltd. ("the appellant company") inasmuch as the same issue of law is involved in all the appeals and all the appellants are companies registered under the Companies Act.

(3.) The Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963 ("the Act") defined "owner" to include "any person for the time being receiving or entitled to receive whether on his own account or as agent, or trustee, guardian, manager, receiver for another person or for any religious, educational or charitable purpose, rent or profits from the non-agricultural land or for the structure constructed on such land, in respect of which the word is used". Consequent upon amending Act 28 of 1974, with effect from 1st July, 1974, the definition of "owner" was amended and the following, so far as is relevant here, was added: