Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Maharashtra Land Revenue Code 168 1966: ss.39 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Maharstra Land Revenue Code, 1966 (41 of 1966) |
Case(s) Referred | Referred Case 0 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Maharashtra Land Revenue Code, 1966: ss.39, 168 - Non-agricultural cess - Liability to pay - Lease of land granted c to the appellant by the Pimpri-Chinchwad New Development Authority - Demand on the appellant for payment of non- agricultural cess - Challenged by appellant on the ground that it was a government lessee and, therefore not liable to pay the amount demanded and in the alternate, appellant took plea that it was tenant of the Development Authority and demand for non-agricultural assessment could be made only on the Development Authority and not against the. tenant - Held: s~2(11) rlw s.38 defines a 'government lessee' as a lessee under a lease granted by a Collector in regard to unalienated unoccupied land belonging to the government - In the instant case, the land was not leased by the Collector to the appellant - The lease deed stated that the lands leased were held by the Development Authority - There was also nothing to show that the lands belonged to government and that the Development Authority granted the lease in favour of appellant, acting as an agent of the state government - Therefore, the leased lands were not government lands and the lessor was not the government - Therefore, the contention that the appellant was a 'government lessee' and, therefore,not liable to pay the non-agricultural assessment is rejected - However, by virtue of Pimpri-Chanchwad New Town Development authority (Disposal of Land) Regulations, 1973 r/w the lease deed statutory liability was imposed on the appellant-lessee to pay the non-agricultural assessment to the state government - Having regard to the statutory liability created under the 1973 Regulations, the position of the lessee would be similar to a tenant referred to in sub-section 1 (c) of s. 168 which provides that in case of land in possession of a tenant, such tenant if he is liable to pay land revenue therefor under the relevant tenancy laws, shall be primarily liable to the state government for the payment of land revenue, including all arrears - The liability of the appellant as tenant, to pay the land revenue, though not under a 'tenancy law' in its strict sense, but is nevertheless under a statutory regulation governing the tenancy and, therefore, the demand by the state government directly against the appellant, can be justified by the principle underlying s.168(1)(c) - Maharashtra Regional and Town Planning Act - ss.113, 114 and 118 - Pimpri- Chanchwad New Town Development authority (Disposal of Land) Regulations, 1973 - Regulations 10(iv), (v) - Land laws and agricultural tenancy. Words and phrases: Word 'occupant' - Meaning of, in the context of Maharashtra Land Revenue Code, 1966. |
Judge | Hon'ble Mr. Justice R.V. Raveendran |
Neutral Citation | 2010 INSC 344 |
Petitioner | Tata Motors Ltd. |
Respondent | Talathi Of Village Chikhali And Ors. |
SCR | [2011] 7 S.C.R. 863 |
Judgement Date | 2010-07-04 |
Case Number | 10187 |
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