Actual present use governs industrial land assessment; land reserved for future use is not taxable at the industrial rate.

Section 3 of the Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963 is construed to require actual present use of land for an industrial, commercial, or other non-agricultural purpose before assessment at the applicable rate can be levied. The text does not extend to land merely intended for future industrial use or set apart for such use, because a taxing provision must be applied strictly and no additional words can be read into clear statutory language. On this interpretation, the term "used" means used in praesenti, and land not yet actually put to such use is outside the industrial rate of assessment.

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Issues: Whether, for levy of assessment under section 3 of the Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963, land is liable to be taxed as land used for industrial purpose only when it is actually in use for that purpose, or whether land merely meant to be used or set apart for such use is also covered.

Analysis: The charging provision makes assessment payable where the land "is used" for an industrial, commercial, or other non-agricultural purpose. The language focuses on present factual use. In a taxing statute, nothing can be added by implication, and where the wording is clear the court must confine itself to what is expressly enacted. The broader construction adopted by the High Court would read into the statute words that are not there and would dilute the strict approach required in tax legislation.

Conclusion: The word "used" in section 3 means actually used in praesenti. Land merely intended for future use or set apart for use is not liable to assessment at the industrial rate. The interpretation adopted by the High Court was ? no, we need neutral. The appellants succeeded, so conclusion in favour of assessee.

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