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

JUDGEMENT

(1.) Andhra pradesh Non-agricultural Lands assessment Act. 1963 was enacted by the state of Andhra pradesh to provide for the levy of assessment on lands used for non-agricultural purposes. It has been amended by the Andhra pradesh Act (No. XXVIII) to 1974, which amendment Act came into force on 1-7-1974 the Amendment Act amended the definition of owner" in cl. (J) of sec. 2 along with certain other provisions of the Act. The definition of "owner" reads as follows:-

(2.) The land of levy is provided in the schedule to the Act and sec. 6 8 empowers the state Government to amend the same from time to time. Indeed the schedule was also amended by the aforesaid Amendment Act.

(3.) The writ petitioner herein is the electronics corporation of india ltd., Moulali, Hyderabad. A notice of demand was served upon by the petitioner calling upon it to pay a sum of Rupees 11,98,826-32 Ps. Towards the years 1974-75 to 1978-79, and a further sum of Rupees 1, 91.189-68 Ps. For the years 1970- 71 to 1973-74, on account of the nonagricultural tax due under the Act. The present writ petition is filed questioning the said demand.