L.T.C. BHADRACHALAM PAPERBOARDS AND ANR. versus MANDAL REVENUE OFFICER, ANDHRA PRADESH AND ORS.

Citation: [1996] SUPP. 5 S.C.R. 643 · Decided: 09-09-1996 · Supreme Court of India · Bench: B.P. JEEVAN REDDY · Disposal: Dismissed
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Judgment (excerpt)

l.T.C. BHADRACHALAM PAPERBOARDS AND ANR. 
A 
v. 
MANDAL REVENUE OFFICER, ANDHRA PRADESH AND ORS. 
SEPTEMBER 9, 1996 
[B.P. JEEVAN REDDY AND K.S. PARIPOORNAN, JJ.) 
B 
LOJ!d Laws: 
Andhra Pradesh Non-Agricultural Land Assessment Act, 1963: Section 
11(1) and (2). 
C 
Levy-Exemption-Order of-Publication in Official Gazette-Require-
, ment of-Held : mandatory-Giving full publicity to the order not sufficient 
compliance-While other requirements mentioned in S.11 ( 1) were mandatory, 
it-cannot be said requirement of mode of publication to be directory. 
·Exemption of Ttre-Grant of-Power confe1red on Govemment to grant 
either pem1anently or for specified period-Held : provision was a piece of 
conditional legislation. 
" Exemption of Tax-Grant of-Power confe"ed 011 Government to grant 
either pennanently or for specified period-Exemption granted for period 
ante1ior to date of order but subsequent to commencement of Act-Hetd : 
power to grant exemption could be excercised prospectively-Hence, such 
order of exemption valid. 
Exemption of Ttre-Grant of-Requirement of 'laying' of such order 
before State Legislature-Held : requirement of 'laying' was not mandatory--
Such requirement was one f o= of legislative control over subordinate legis-
lation. 
D 
E 
F 
Andhra Pradesh General Clauses Act, 1891: Section 21. 
Order/mle-Requirement of publication of-Jn Official Gazette-Held: G 
mandatory-Object of publication in Official Gazette not merely to give 
inf o=ation to public-But was official confi=ation uf such order/mle-lt is 
also official version of order/mle and could be relied upon by Courts under 
S. 83 Evidence Act-To call such requirement as dispensable was unaccep-
table-Evidence Act, 1872, S.83. 
H 
643. 
644 
SUPREME COURT REPORTS (1996] SUPP. 5 S.C.R. 
A 
Administrative Law: 
Delegated f;,egislation-Publication or promulgation-Mode of-
Prescribed by Statute-Held : such presC1ibed mode must be followed, which 
was imperative and could not be dispensed with. 
B 
Delegated f:egislation-Govemmeni orders-Statutory and non-
statutory GOs--Both covered same subject and period-Held: if inconsistent 
with each other statutory G.O. would prevail over non-statutory G.O. 
Promisso_ry, estoppel-Against Government-Applicability of-Ad-
ministrative act and act done under statute-Distinction betwem-Govem-
C ment order issued without complying with mandatory requirements of 
law-Acted upon by person on basis of 'promise' or 'representation' made by 
such GO-Held : such a distinction should be kept in mind-If act done by 
Government was invalid and ineffective for non-compliance of mandatory 
requirements of law such act would not constitute 'promise' or 'representation' 
D for invoking rnle of promissory/equitable estoppel on basis of such an 
act-There could be no estoppel against statute. 
Interpretation of Statutes : 
Order/mies inade under Act-Mode of publication of-Presoibed by 
E Act-Held : such requirement of mode of publication mandat01y. 
Tax exemption----Power confeJTed on Government to grant-Held : Dis-
pensing with levy or payment of tax was a serious matter-Requirements of 
provision conferring such power were mandatory and must be strictly com-
F plied with. 
Conditional legislation-Power conferred on Government to bring Act 
into force and also to grant exemption-Held : were instances of conditional 
legislation and not delegated legislation. 
G 
Conditional legislation-Power conferred on Government by 
Act-Held: could be exercised with retrospective effect provided it was for 
period anterior to commencement of Act. 
Public duty-:;Creation of-By provisions of statute-Act neglected per-
f onnances of such public duty-Holding of such act as null and void would 
H work serious general inconvenience or injustice to persons having no control 
1.T.C. BHADRACHALAM PAPERHOARDSv. MANDALREY. OFFICER 645 
over those entlusted with such duty and also would not promote main objects A 
of legislature-Provisions creati11g such duty should be treated as direc-
tory-Applicability of principle-Held : inapplicable whe11 requireme11t of 
provision itself was mandatory. 
, Section 11 of the Andhra Pradesh Non-Agricultural Lands Assess-
ment Act, 1963 (NALA Act) conferred upon the Government the power to 
exempt any class of non-agricultural lands from the levy. The Government 
issued GOMs No. 877 which provided incentives to the industries estab-
lished both in the public and private sectors in the State. Subsequently, 
B 
the Govern
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