https://www.taxtmi.com/caselaws?id=170340 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. en-us Wed, 21 Apr 1993 00:00:00 +0530 Sat, 23 May 2015 13:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170340 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. Case-Laws Income Tax Wed, 21 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170340