Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Land Ceiling Excess Land Compensation |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Assam Taxation of Ceiling on Land Holdings Act, 1956 (1 of 1957) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Assam Taxation of Ceiling on Land Holdings Act, 1956 (as amended by Assam Act VIII of 1971): Section 12 -Land Ceiling-Excess land-Compensation- Computation of 'Annual Land Revenue '-.Whether' includes 'surcharge' on land revenue and 'local rate' payable under Assam land Revenue and Land (Surcharge) Act 1970 and Local Rates Regulation, 1879: Belated appeal-Condonation of delay--Whether provisions of Limitation Act, 1961 would apply. The appellant, a tea company; whose land was declared excess under the Assam Fixation of Ceiling on Land Holdings Act, 1956 as amended by Assam Act, VIII of 1971, was awarded compensation, equal to 50 times of the annual land revenue of the excess land as, provided under section 12 of the Act. However, the compensation was assessed excluding the surcharge on land revenue and the local rate payable in respect of the land. On appeal by the Company, the. District Judge enhanced the amount of compensation by including the surcharge on land revenue as well as the local rate as part of the annual Land revenue, against which respondent No. 1 filed a writ petition before the High Court. The High Court allowed the writ petition holding that the expression full rate of annual land revenue meant only the revenue assessed on the land as such and not the local rates leviable under the Local Rates Regulation, 1879 nor the surcharge on land revenue levied under the Assam Land Revenue and Land (Surcharge) Act, 1970. Aggrieved, the appellant preferred the appeal by special leave to this Court. On the question : whether the surcharge on land revenue levied under the Assam Land Revenue and Land (Surcharge) Act, 1970 and the local rate payable under the Local Rates Regulations, 1879 can be held to he land revenue. |
Judge | Hon'ble Mr. Justice S.C. Agrawal |
Neutral Citation | 1992 INSC 28 |
Petitioner | Sarojini Tea Co. (p) Ltd |
Respondent | Collector Of Dibrugarh, Assam And Anr. |
SCR | [1992] 1 S.C.R. 371 |
Judgement Date | 1992-01-24 |
Case Number | 6650 |
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