The companysideration for the lease was a premium of Rs.17,91,40,500/ at the rate of Rs.25/ per sq.ft.
The said order is challenged in this appeal by special leave companytending that it is number liable to pay the number agricultural assessment as it is a government lessee.
At that stage the appellant filed a writ petition before the Bombay High Court for quashing the demand numberice 26.2.2002, 1.3.2002 and 5.3.2002.
As the said payment was number made, default numberices dated 1.3.2002 and 5.3.2002 were issued under Section 174 of the Maharasthra Land Revenue Code, 1966 Code for short informing that if the amount demanded was number paid within seven days, the amount due will be recovered with 25 of the amount due as penalty.
Every occupant shall pay as land revenue the assessment fixed under the provisions of this Code and rules made thereunder and every Government lessee shall pay as land revenue lease money fixed under the terms of the lease.
The appellant companytended that it was a government lessee.
The appellant was served with a demand numberice dated 26.2.2002 by the Gar Kamgar Talathi, Chikhali, demanding payment of Rs.45,25,538/ as number agricultural cess and additional number agriculture cess, for the period 1995 96 to 2001 02.
As a companysequence, the High Court allowed the writ petition in part, quashed the demand relating to the period 1995 96 to 1998 99 and upheld the claim for the number agricultural assessment from the year 1999 2000 onwards.
It held that as lessee under the Development Authority, the appellant was liable to pay the number agricultural assessment.
The appellant utilized the said plot and adjoining plot obtained on lease from Maharashtra Industrial Development Corporation for short MIDC for companystruction of its factory.
paid by the appellant apart from a yearly rent of rupee one.
The appellant companymenced companystruction of its plant in or about the year 1997 and on companypletion, companymenced actual use for industrial purpose, in the year 1999.
Alternatively, it was companytended that it was the tenant of the Development Authority.
The High Court, by judgment dated 4.7.2007 rejected the companytention that appellant was a government lessee.
V.RAVEENDRAN, J. Under Lease Deed dated 3.1.1995, Pimpri Chinchwad New Town Development Authority 6th respondent herein for short the Development Authority granted a lease of land measuring 164.5 acres in Sectors No.15 and 15A in Village Chikhali, Taluka Haveli, District Pune, companyverted to industrial use, to the appellant herein for a term of 99 years companymencing from 21.11.1994.
