Supreme Court of India
Itc Bhadrachalam Paperborads & Anr. v. Mandal Revenue Officer, Andhrapradesh and Ors.
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What the Court ordered
We hold that the requirement of ’laying’ prescribed by sub-section (2) of Section 11 is not mandatory and an order of exemption under Section 11 cannot be said to be ineffective or unenforceable for the reason of ’non-laying’ as required by Section 11(2) of the Act.
Judgment, page 17
From the headnote
JUDGMENT: J U M N T .P.JEEVAN REDDY,J. Leave granted. The Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963 [the Act] levies non-agricultural land assessment [NALA] for each fasli year at the rates specified. The rate varies depending upon the nature of user. Section 3 is the charging section. Section 7 of the Act provides for remission of NALA. It reads: "7.Remission :-- The Government may, by general or special order and for just and sufficient reason to be recorded therein, remit in whole or in part, the assessment payable under this Act in respect of any non-agricultural land in…
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