1988 (11) TMI 17

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....9, authorised the establishment of the petitioner industry and allotted 500 acres of land for project purpose which included 330 acres of land. The petitioner was put in possession. The Government agreed to make available the land free of cost originally. But, thereafter, they asked the petitioner to make good Rs. 10 lakhs incurred towards additional cost. Accordingly, the petitioner has been in possession of 330 acres of land. This land is still registered in the revenue records as Government "poramboke" and the title to the land still vests in the Government. The interest therein was not transferred to the company. The company is continuing with permissive possession on behalf of the State Government. It is either by lease or otherwise. T....

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....s pending. The appeal for Fasli 1394 was filed but was withdrawn. Therefore, it is premature to go into the merits. The only question that arises for consideration is whether the authorities have power to levy non-agricultural land assessment tax under the Act. Section 2(1) defines " occupier " which reads thus: " `occupier' includes (1) any person for the time being paying or liable to pay to the owner rent or any portion of the rent, for the non-agricultural land or for the structure constructed on such land, or part of such land or structure, in respect of which the word is used, or damages on account of the occupation of such land, structure or part ; and (2) a rent-free occupant." Section 2(j) defines "owner" and reads thus....

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....2, 3 or 4, as the case may be. Section 10 gives power for recovery of the land tax from the occupier of the non-agricultural land and reads thus : "10. Recovery from occupier of non-agricultural land in certain cases. - (1) Where the owner of any non-agricultural land is himself not the occupier thereof and is in default of payment of the assessment, such assessment may be recovered from the occupier of such land. (2) not necessary, hence omitted." Therefore, by the operation of section 3 of the Act, the liability is primarily on the owner to pay the assessed non-agricultural land tax. Where the owner himself is not the occupier but third parties are in occupation, then the statute authorises recovery of such non-agricultural land ....