https://www.taxtmi.com/caselaws?id=276668 A lessee of land held by a development authority was not treated as a government lessee merely because the land was leased through a public body; the land was not shown to be government land and the authority was not acting as the State's agent, so liability for non-agricultural assessment remained. The lease regulations and deed expressly required the lessee to pay land revenue, taxes and cesses, so the revenue authorities could directly demand the assessment from the lessee notwithstanding the general rule that the occupant is primarily liable under the land revenue code. The challenge to the demand failed, though objection to quantum was left open. en-us Mon, 04 Jul 2011 00:00:00 +0530 Thu, 15 Nov 2018 15:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276668 A lessee of land held by a development authority was not treated as a government lessee merely because the land was leased through a public body; the land was not shown to be government land and the authority was not acting as the State's agent, so liability for non-agricultural assessment remained. The lease regulations and deed expressly required the lessee to pay land revenue, taxes and cesses, so the revenue authorities could directly demand the assessment from the lessee notwithstanding the general rule that the occupant is primarily liable under the land revenue code. The challenge to the demand failed, though objection to quantum was left open. Case-Laws Indian Laws Mon, 04 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276668