Supreme Court of India

M/s. Electronics Corporation of India Ltd. Etc. Etc. v. Secretary, Revenue Department, Govt. of Andhra Pradesh and Ors. Etc. Etc.

Neutral citation

Bench S.P. Bharucha, B.N. Kirpal, S. Rejendra Babu, S.S. Mohammed Quadri and M.B. Shah JJ.

Decided 5 May 1999

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

6 Supreme Court benches have cited this judgment.

From the headnote

Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963 (as amended by Act 28/I974)--Ss, 2(j) 3 & I2. Non-Agricultural lands assessment-Company registered under Companies Act-Land leased out by Union of India for commercial and industrial purpose-Non-agricultural assessment-Demand Notice-Validity of-Held, by virtue of amended definition of 'owner' under s. 2(j) appellant-Company is the owner of land Hence liable to non-agricultural assessment. · Retrospectivity-Non-agricultural assessment-Levy-Amendments in the Act-Effect of-Held, amendments have no retrospective effect-No liability to…

Authorities it was built on

1970 Rustom Cavasjee Cooper v. Union of India cited by 77

Where later benches applied it

2022 The State of West Bengal & Ors. v. Gitashree Dutta (dey) followed
2026 Ansal Crown Heights Flat Buyers Association (regd.) v. M/s Ansal Crown Infrabuild Pvt. Ltd. referred to
2024 Allahabad University Etc. v. Geetanjali Tiwari (pandey) & Ors. Etc. Etc. referred to
2024 Lucknow Nagar Nigam & Others v. Kohli Brothers Colour Lab. Pvt. Ltd. & Others referred to
2016 State of Rajasthan and Ors. v. Gotan Lime Stone Khanji Udyog Pvt. Ltd. and Anr. referred to
2020 Food Corporation of India v. Brihanmumbai Mahanagar Palika & Ors. not applicable

Of those, 1 followed · 4 referred to · 1 not applicable

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