Andhra Pradesh Non‑Agricultural Lands Assessment Act, 1963

The appellant, T.C. Bhadrachalam Paper Boards Ltd., claimed exemption from non‑agricultural land assessment on the basis of G.O. No. 201 (1976) issued under Section 11 of the Andhra Pradesh Non‑Agricultural Lands Assessment Act, 1963. The order was not published in the Official Gazette nor laid before the Legislature a…

Electronics Corporation of India Ltd., a company wholly owned by the Union of India, challenged a demand for non‑agricultural land assessment levied by the Andhra Pradesh Revenue Department on land it leased from the Central Government. The company argued that Article 285 of the Constitution barred the State from taxin…

The Federation of Andhra Pradesh Chambers of Commerce and Industry and several industrialists appealed against a decision of the Andhra Pradesh High Court that interpreted the word "used" in Section 3 of the Andhra Pradesh Non‑Agricultural Lands Assessment Act, 1963 to include land merely intended or set apart for indu…