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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Leased plots exemption conditions: joint tax liability for breaches and mandatory contractual disclosure enforced by notification.</h1> Amendment substitutes the Table entry for serial number 41: the figure '50' in column (3) is reduced to '20' and column (5) is replaced to require that leased plots be used for the allotted industrial or financial purpose, that the State Government monitor enforcement, that the original lessor, original lessee and any subsequent lessee, buyer or owner be jointly and severally liable to pay state tax, interest and penalty on violation or change of land use, and that lease and sale agreements record the tax exemption and parties' undertaking to comply. Effective 1 January 2020.

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