Supreme Court · 1992 INSC 329 · Decided 4 December 1992
Vijay Mills C'ompany Limited ETC. ETC. v. State of Gujarat and ORS.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 329 · [1992] SUPP. 3 S.C.R. 324
- Case number
- CIVIL APPEAL No. 82/1985
- Decided
- 4 December 1992
- Bench
- P.B. SAWANT, N. VENKATACHALA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 19(1)(g); Land Revenue Code Section 214, 48
Headnote
Bombay Land Revenue Code, 1879-Section 214-Amendment-Ef­ f ect-V alidating provisions retrospectively-Legislative intention-What is. C Gujarat Land Revenue Rules, 1972-Rule 8(2)-Rate of assessment of non-agricultural lands-Enhancement--Opportunities to raise objections-­ Principles of revenue-As­ sessment-Different rates on the basis of gradations of land-Legality of. The appellant-Company held a parcel of land admeasuring about 2 lakh square metres. Prior to 1st August, 1976, these lands were assessed as non-agricultural lands, at the rate of 2 paise per square metre
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