Supreme Court · 1999 INSC 224 · Decided 5 May 1999
M/S. Electronics Corporation of India LTD. ETC. ETC. v. Secretary, Revenue Department, GOVT. of Andhra Pradesh and ORS. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 224 · [1999] 2 S.C.R. 1078
- Case number
- CIVIL APPEAL No. 142/1983
- Decided
- 5 May 1999
- Bench
- S.P. BHARUCHA, B.N. KIRPAL, S. RAJENDRA BABU, S.S.M. QUADRI, M.B. SHAH (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 285; Companies Act
Headnote
C Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963 (as amended by Act 28/I974)--Ss, 2(j) 3 & I2. Non-Agricultural lands assessment-Company registered under Companies Act-Land leased out by Union of India for commercial and Notice-Validity of-Held, by virtue of amended D definition of 'owner' under s. 2(j) appellant-Company is the owner of land­ Hence liable to non-agricultural assessment. E · Retrospectivity-Non-agricultural assessment-Levy-Amendments in the Act-Effect of-Held, amendments have
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)