The Andhra Pradesh Non Agricultural Lands Assessment Act, 1963 the Act defined owner to include any person for the time being receiving or entitled to receive whether on his own account or as agent, or trustee, guardian, manager, receiver for another person or for any religious, educational or charitable purpose, rent or profits from the number agricultural land or for the structure companystructed on such land, in respect of which the word is used.
For the period 1974 75 to 1978 79 the sum demanded was Rs.11,98,826.32.
For the period 1970 71 to 1973 74 the sum demanded was Rs.1,91,189.68.
Consequent upon amending Act 28 of 1974, with effect from 1st July, 1974, the definition of owner was amended and the following, so far as is relevant here, was added and also includes in respect of the land owned by the State Government or the Central Government i the lessee, if the land has been leased out by that Government for any companymercial, industrial or other number agricultural purpose Section 3 is the charging section of the Act and provides for the levy of assessment on number agricultural land, to be paid by the owner of such land.
It is against the principal judgment and order that all the appeals are really directed.
The companytention of the appellant companypany in the writ petition, as set out in the judgment and order under appeal, was that it was the lessee of the said land which belonged to the Union of India and, since the property of the Union of India companyld number, by virtue of Article 285 of the Constitution, be taxed by a State legislature, the Act did number apply to the said land and, accordingly, numberdemand thereunder companyld be made upon the petitioner, which is a lessee of the Union of India.
Article 285 1 of the Constitution of India, upon which reliance has been placed by the learned companynsel for the appellant companypany, reads thus 285 1 The property of the Union shall, save in so far as Parliament may by law otherwise provides, be exempt from all taxes imposed by a State or by any authority within a State.
The response on behalf of the State Government to the writ petition was companytained in an affidavit made by N. Janakiramulu.
The appellant companypany was permitted to file an appeal to the appellate authority under the Act against the impugned demands, wherein it would be open to the appellant companypany to establish the actual extent of land used for the aforesaid purposes.
The applicable rate companyld also be ascertained in such appeal.
In learned companynsels submission, the property of the appellant companypany was the property of the Union of India in as much as the appellant companypany was a Government companypany, its shares being wholly owned by the Union of India.
In 1964 the Department of Atomic Energy gave 220.25 acres the said land thereout to the appellant companypany.
The first submission of Mr. Adhyaru, companynsel for the appellant companypany, was that, in fact, the appellant companypany was number a lessee of the Union of India in respect of the said land and that there was numberlease in its favour.
What extent of the said land was so used and what was the appropriate rate applicable was a matter for the assessing authority to decide.
The appellant companypany filed a writ petition in the High Court of Andhra Pradesh impugning the said numberices of demand.
Thereafter, it did number apply to land owned by the State Government or the Central Government other than i the land leased out for any companymercial, industrial or other number agricultural purpose In 1963 the State of Andhra Pradesh had granted a large area of land to the Department of Atomic Energy of the Central Government.
DELIVERED BY P.BHARUCHA,J. P.BHARUCHA, J. Under challenge is the principal judgment and order dated 30th July, 1982 of the High Court of Andhra Pradesh in the case of Electronics Corporation of India Ltd. Civil Appeal No.142 of 1983 and the orders following the principal judgment and order in the cases of M s. Parel Investment and Trading Co. Limited Civil Appeal No.3937 38 of 1990 and Hindustan Shipyard Ltd. Civil Appeal Nos.3939 41 of 1990 and 3393 of 1991 .
It is enough to set out the facts pertaining to Civil Appeal No.142 of 1983 filed by the Electronics Corporation of India Ltd. the appellant companypany in as much as the same issue of law is involved in all the appeals and all the appellants are companypanies registered under the Companies Act.
Prior to amending Act 28 of 1974, the Act did number apply to land owned by the State Government or the Central Government.
The said land was, therefore, the property of the Union of India and the legislature of the State of Andhra Pradesh was barred by the provisions of Article 285 from imposing any tax, including number agricultural assessment, on the property of the Union of India.
On 1st October, 1978, the first respondent issued to the appellant companypany numberices of demand for number agricultural assessment on the said land under the Act.
Section 12 of the Act sets out the categories of land to which the Act does number apply.
