Supreme Court · 1976 INSC 104 · Decided 7 April 1976
Ratna Sugar Mills CO. LTD. v. State of U.P. and Others
- Court
- Supreme Court of India
- Citation
- 1976 INSC 104 · [1976] 3 S.C.R. 1062
- Case number
- CIVIL APPEAL No. 1076/1971
- Decided
- 7 April 1976
- Bench
- HANS RAJ KHANNA, P.K. GOSWAMI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act
Headnote
U.P. LargP Land Holdings Act, 1957, S. 2(15) "land", scope of. The appellant acquired some 1and in district Jaunpur for setting up a factory, but did not use the land for such purpose. Under the U.P. Large Land Holdings Act, 1957, he was required to pay holdings t<tx fCl'lr the Abolition and Land Re;forms Act, for treating his land as industrial land was rejected by the Sub-Divisional Officer. On appeal, the Collector affirmed the order. In further appeal to the Commissioner, the ap­ pellant succeeded as regards the years 1365 and 1366 Fasli. The State
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)