https://www.taxtmi.com/caselaws?id=279125 Land lawfully held or occupied for factory purposes, including leased land, was treated under the Uttar Pradesh Sugar Undertakings (Acquisition) Act, 1971 as part of the scheduled undertaking, because the statutory definition covered lands used for the factory and any leasehold interest therein. The acquisition scheme therefore extended to possession used for the undertaking, not merely to the leasehold interest in isolation, and the land vested in the State on the appointed day. The text also notes that the land did not vest under the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950, because it had already been put to non-agricultural use and did not attract the consequences applicable to agricultural land. en-us Fri, 20 Apr 2018 00:00:00 +0530 Tue, 05 Mar 2019 00:47:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279125 Land lawfully held or occupied for factory purposes, including leased land, was treated under the Uttar Pradesh Sugar Undertakings (Acquisition) Act, 1971 as part of the scheduled undertaking, because the statutory definition covered lands used for the factory and any leasehold interest therein. The acquisition scheme therefore extended to possession used for the undertaking, not merely to the leasehold interest in isolation, and the land vested in the State on the appointed day. The text also notes that the land did not vest under the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950, because it had already been put to non-agricultural use and did not attract the consequences applicable to agricultural land. Case-Laws Indian Laws Fri, 20 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279125