https://www.taxtmi.com/caselaws?id=23740 Non-agricultural land assessment tax fastens primarily on the owner under the charging provision, and recovery from an occupier is permissible only where the Act specifically allows it. The text explains that a person in permissive possession of State-owned land, without ownership or leasehold status, is not liable where the land continues to vest in the State Government and does not fall within the statutory exception for land leased for non-agricultural purposes. In that situation, the charging provision does not apply and recovery is not authorised. en-us Thu, 17 Nov 1988 00:00:00 +0530 Fri, 25 Dec 2009 16:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23740 Non-agricultural land assessment tax fastens primarily on the owner under the charging provision, and recovery from an occupier is permissible only where the Act specifically allows it. The text explains that a person in permissive possession of State-owned land, without ownership or leasehold status, is not liable where the land continues to vest in the State Government and does not fall within the statutory exception for land leased for non-agricultural purposes. In that situation, the charging provision does not apply and recovery is not authorised. Case-Laws Income Tax Thu, 17 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23740