HEMATLAL MULJI LOHANA Vs. STATE OF GUJARAT

JUDGEMENT

(1.) * * * *

(2.) Coming to the first contention in respect of the two notifications we find that said notifications are liable to be struck down. The notification dated 26-8-54 reads as follows:-

(3.) The non-agricultural assessment shall ordinarily be a percentage on the full market value of the land as a building site"