LexRATNA SUGAR MILLS CO. LTD. versus STATE OF U.P. AND OTHERS
Open in Lexace · Ask the AI about this caseJudgment (excerpt)
A B c D 1062 RATNA SUGAR MILLS CO. LTD. v. STATE OF U.P. AND OTHERS April 7, 1976 (H. R. KHANNA AND P. K. GOSWAMI, JJ.] U.P. LargP Land Holdings Act, 1957, S. 2(15) "land", scope of. The appellant acquired some 1and in district Jaunpur for setting up a factory, but did not use the land for such purpose. Under the U.P. Large Land Holdings Act, 1957, he was required to pay holdings t<tx fCl'lr the assessment years 1365 to 1368 Fasli. The appellant's application u/s. 143 of the U.P. Zamindari Abolition and Land Re;forms Act, for treating his land as industrial land was rejected by the Sub-Divisional Officer. On appeal, the Collector affirmed the order. In further appeal to the Commissioner, the ap- pellant succeeded as regards the years 1365 and 1366 Fasli. The State :filec! revision petitions. Subsequently the Commissioner held that the appellant was liable to pay holdings tax for the years 1367 and 1368 Fasli. The appel- lant also preferred revision application·s. The Board of Revenue decided all the revision petitions in favour of the State, holding that the appe11ant's land· ":as "sirdari" and not bhumidari, and it could not be meant for industrial purposes. The appellant's petitions under Article 226 of the Constitution -were- rejected by a Single Judge of the High Court on the ground that the disputed land constituted "land as defined in the Act, and that he was liable to pay the tax. On appeal, the Division Bench of the High Court affirmed the- order. It ¥ias contended before this Court that the land is held for industrial purposes, and is not "land" under sec. 2(15) of the Act. Disn1issing the appeals, the Court, E HELD : The appellant holds the land as a sirdar. Permission to use the land in ouestion for industrial purposes was not granted. The word "landsn used in the Act is wide enough to include all lands whether agricultural or not. The appellant cannot escape liability for payment of holding tax by keeping the land in question uncultivated. [1065-G, 1066CD] F G H Raia Jagannath Baksh ·singli v. State of Utlar Pradesh and Another, [1963] I S.C.R. 220, referred to. CIVIL APPELLATE JURISDICTION : Civil Appeals Nos. 1076- 1079 of 1971. Appeals by special leave from the judgment and order dated the 8th January, 1970 of the Allahabad High Court in special appeals Nos. 965 to 968 of 1964. V. M. Tarkunde. E. C. A11arwala and Miss Manik Tarkunde, for the appellant. G. N. Dikshit, Shivapujan Singh, advocate for O. P. Rana, for the respondents. The Judgment of the Court was delivered by KHANNA, J.-This judgment would dispose of four civil appeals Nos. I 076 to 1079 of 1971 which have been filed by special leave by Ratna Sugar Mills Ltd. against the judgment of Allahabad High Court affirming on appeal the decision of the learned single Judge ' RATNA SUGARMILLS v. U.P. STATE (Khanna, J.) I 063 whereby the appellant's four petitions under article 226 of the Cons- titution of India to challenge the order dated December 18, 1963 of the Board of Revenue directing the levy of holding tax under the U.P. Large Land Holdings Act, 1957 (U.P. Act No. 31 oi 1957) (tereinafter referred to as the Act) on the land of the appellant for the assessment years 1365, 1366, 1367 and 1368 Fasli had been dismissed. In 1951 the appellant acquired land measuring 277.08 acres situ- ated in village Argupur Kalan, tehsil Shahganj, district Jaunpur. According to the appellant, the said land was acquired for the purpose of setting up a factory for the production of paper and pulp. A B A licence was granted to the appellant in that connection. The appellant filed an application under section 143 of the U.P. Zamindari Abolition and Land Reforms Act for treating its land situated in C village Agrupur Kalan as industrial land. In the course of those pro- , ceedings, the Tahsildar submitted a report on August 24, 1959 as ~ under: ;,/ "As regards Argupur Kalan the whole area is recorded as sirdari of Ratna Sugar Mills and they pay Rs. 1495/- as annual land revenue. It is recorded in the Mills from D before Zamindari Abolition and Mills Authorities continue to pay the recorded land revenue to Government. The whole area is lying Banjir and lies on both the sides of the rail- way line and Belwai Station. It has not at all been brought under cultivation nor the Mill has derived any benefit from it. It is really meant for industrial purposes but due to finan
Excerpt shown. Read the full judgment & AI analysis in Lexace.