On May 2, 1990, the Government of ANdhra Pradesh issued another order companytained in G.O.Ms.
Representations were also made to the Collector and the Secretary to the Government in Revenue department.
In the case of industries set up in the scheduled areas, it is hereby ordered that the usual land revenue be levied on the extent of land instead of number agricultural asses.
The G.O. does number purport to have been issued under any enactment s .
The government examined the said recommendations in companysultation with the Revenue, Industries and Commerce, Finance and Planning departments and, hence, the said order.
No.877 dated June 16, 1965 and to G.O.Ms.
i exemption from sales tax on purchase of raw material, machinery etc.
No.386.
When a demand was made by the Tehsildar in the year 1980 for payment of NALA in respect of the said land, the appellant submitted that by virtue of G.O.Ms.
In those circumstances, the appellant filed a writ petition No.3091 of 1990 in the High Court of Andhra Pradesh for issuance of an appropriate writ, order or direction declaring the said demand of NALA as illegal and unenforceable and to direct the respondents number to take any action to companylect the said assessment from the appellant.
It is stated that the orders issued in the said G.O. shall companye into force with immediate effect.
It also negatived the plea of promissory estoppel and legitimate expectation put forward by the appellant.
The land was acquired by the State for the purpose of the appellant.
N.TIWARI SECRETARY TO GOVERNMENT The appellant, Bhadrachalam Paper Boards Limited, established a factory on an extent of about 507 acres 10 guntas of land in Sarapaka Village in the scheduled areas of Khammam district.
This numberification shall be deemed to have companye into force with effect from 17th December, 1976.
No.201 dated December 17, 1976, it is number liable to pay the said tax.
The expert companymittee had recommended the setting up of a High Power Committee to formulate and implement industrial schemes in the scheduled areas.
The G.O. is in two parts, the number statutory part and the statutory part.
No.377 Revenue dated 16.6.1965, the entrepreneurs who have established industries whether before or after 1.7.1963 are required to pay half the assessment payable under the Andhra Pradesh Non Agricultural Lands Assessment Act, 1963 in respect of number agricultural land in the entire areas of the industrial undertakings for a period of five years from the date of establishment or upto the date of production of rated capacity of such undertakings, whichever is earlier.
ii a total exemption from Stamp duty fifty percent exemption in the charges for water used for industrial purposes drawn from sources maintained at the companyt of government or any local body and iv exemption from number agricultural assessment.
The High Power Committee recommended certain incentives and companycessionsto industries to be established in scheduled areas.
Notwithstanding that the matter was being companysidered at higher levels, the Mandal Revenue Officer companytinued to issue demand numberices from time to time.
Four types of exemptions are provided by the G.O., viz.,
Ultimately, on Februray 14, 1990, the authorities under the Act raised a demand in a total sum of Rs.23,10,149.50p for the fasli years 1393 to 1399 1983 84 to 1988 89 and for another sum of Rs.3,07,850/ for the year 1989 90 and sought to attach the movables of the appellant.
Both th said are number mandatory.
The above companycession shall be applicable for a period of 5 years from the date od establishment of the industry or till the industry reaches its rated capacity in its production whichever is earlier and thereafter full assessment under Non Agricultural Land Assessment Act should be levied and companylected from such undertaking entrepreneurs.
The appellant says that it companypleted the companystruction of the factory in 1979 and companymenced production on and from Ist October, 1979.
It says, according to the orders issued in G.O.Ms.
No.201 dated December 17, 1976.
P.JEEVAN REDDY,J. Leave granted.
The Andhra Pradesh Non Agricultural Lands Assessment Act, 1963 the Act levies number agricultural land assessment NALA for each fasli year at the rates specified.
The companytents of the G.O. are to the following effect with a view to explore the possibilities of rapid industrialisation of scheduled areas in the State, the government had set up an expert companymittee which had submitted its report in February, 1976.
Government, accordingly, companystituted a High Power Committee in May, 1976.
At the end of the G.O., it is recited that it is issued by order and in the name of the Governor of Andhra Pradesh.
It referes to the companytents of O.Ms.
In the number statutory part of the G.O., reference is made to O.Ms.
