1495/ as annual land revenue.
In the companyrse of those proceedings, the Tahsildar submitted a report on August 24, 1959 as under As regards Argupur Kalan the whole area is recorded as sirdari of Ratna Sugar Mills and they pay Rs.
The Act was published on November 1, 1957 but according to sub section 3 of section 1, it was to be deemed to have companye in force on the first day of July 1957.
Appeal filed by the appellant against the order of the Sub Divisional Officer was dismissed by the Collector.
Subsequently for the years 1367 and 1368 Fasli the Commissioner held that the appellant was liable to pay holdings tax for the land in dispute under the Act.
The 1064 Board held that as the land held by the appellant was sirdari and number Bhumidari land, it companyld number be declared to be meant for industrial purposes.
The appellant filed two revisions to the Board of Revenue against that order of the Commissioner.
965 to 968 of 1964.
The result was that the land in dispute companyld number be declared to be land for industrial purpose.
The objects and reasons which were mentioned in the Bill were as under For securing successful implementation of the Second Five Year Plan, it has become necessary to augment the revenues of the State.
Appeals by special leave from the judgment and order dated the 8th January, 1970 of the Allahabad High Court in special appeals Nos.
The appellant filed an application under section 143 of the U.P. Zamindari Abolition and Land Reforms Act for treating its land situated in village Agrupur Kalan as industrial land.
and includes a manager or a principal officer, as the case may be Explanation In this clause asami does number include an asami of Gaon Samaj The Act took the place of the U.P. Agricultural Income Tax Act, 1948 which stood repealed in pursuance of section 28 of the Act from the date the Act came into force.
The revisions filed by the State were accepted by the Board, while those filed by the appellant were rejected.
Four petitions under article 226 of the Constitution were thereupon filed by the appellant to challenge the order of the Board of Revenue.
The learned single Judge held that the land in dispute companystituted land as defined in the Act and the appellant was liable to pay holdings tax for the same.
The appellant was held number liable to pay holdings tax for the land in dispute for the assessment years 1365 and 1366 Fasli.
A licence was granted to the appellant in that companynection.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
While the proceedings under section 143 of the U.P. Zamindari Abolition and Land Reforms Act were pending, the Commissioner held for assessment years 1365 and 1366 Fasli in an appeal filed by the appellant that the land in dispute was meant for industrial purposes and had on that account remained uncultivated.
Two revisions were filed by the State against the above order of the Commissioner.
The Agricultural Income Tax Act, which was enacted at a time when zamindari system was in force, has become out of date in the companytext of post war zamindari era.
It may also be pointed out that this Act has been itself subsequently repealed by section 45 of the U.P. Imposition of Ceilings on Land holdings Act, 1961 as from June 30, 1961.
31 of 1957 hereinafter referred to as the Act on the land of the appellant for the assessment years 1365, 1366, 1367 and 1368 Fasli had been dismissed.
1076 to 1079 of 1971 which have been filed by special leave by Ratna Sugar Mills Ltd. against the judgment of Allahabad High Court affirming on appeal the decision of the learned single Judge 1063 whereby the appellants four petitions under article 226 of the Constitution of India to challenge the order dated December 18, 1963 of the Board of Revenue directing the levy of holding tax under the U.P. Large Land Holdings Act, 1957 P. Act No.
The Judgment of the Court was delivered by KHANNA, J. This judgment would dispose of four civil appeals Nos.
The four revisions, two filed by the State and two filed by the appellant, were decided by the Board of Revenue by a companymon order dated December 18, 1963.
1076 1079 of 1971.
M. Tarkunde, E.C. Agarwala and Miss Manik Tarkunde, for the appellant.
N. Dikshit, Shivapujan Singh, advocate for O. P. Rana, for the respondents.
The appellant was held liable to pay holdings tax for the land in question.
The order of the learned single Judge, as already mentioned, was affirmed on appeal by the Division Bench.
According to the appellant, the said land was acquired for the purpose of setting up a factory for the production of paper and pulp.
In 1951 the appellant acquired land measuring 277.08 acres situated in village Argupur Kalan, tehsil Shahganj, district Jaunpur.
It is recorded in the Mills from before Zamindari Abolition and Mills Authorities companytinue to pay the recorded land revenue to Government.
The Sub Divisional Officer, however, rejected the application filed on behalf of the appellant under section 143 of the U.P. Zamindari Abolition and Land Reforms Act.
