Non-agricultural land assessment covers the whole parcel set apart for industrial use, not just the built-up area.

Non-agricultural land assessment under the A.P. Non-Agricultural Lands Assessment Act, 1963 is leviable on the entire land held and set apart for an industrial or other non-agricultural purpose, not only on the portion under actual structures or active operations. The charging provision applies to non-agricultural land, while the stated purpose goes to the rate of assessment. The Act was read broadly so that "used" includes land meant for use, set apart for use, or readily available for the intended purpose, avoiding a restrictive construction that would defeat the statute's object.

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Issues: Whether non-agricultural land assessment under the A.P. Non-Agricultural Lands Assessment Act, 1963 is leviable only on the portion of land actually used for the specified non-agricultural purpose, or on the entire non-agricultural land held for that purpose.

Analysis: The charging provision levies assessment on non-agricultural land, while the reference to industrial, commercial, or other non-agricultural purpose is relevant for determining the rate. The definitions of industrial purpose and commercial purpose describe land connected with such undertakings and do not require continuous physical occupation or active use in every part of the land. Reading the Act as a whole, the expression "used" was held to bear a wider meaning and to include land meant to be used, set apart for use, or readily available for the intended non-agricultural purpose. A restrictive meaning confining levy only to land under actual structures or active operations was held to frustrate the object of the Act and to produce unreasonable results.

Conclusion: Non-agricultural land assessment is leviable on the entire land held and set apart for the industrial purpose, and not merely on the portion under actual constructions or active use.

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