2000 (8) TMI 78

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....the said Act") to mean "non-agricultural lands not only 'actually used' but are 'meant to be used' or 'set apart for being used'." This view is contested in these appeals by some industries in Andhra Pradesh and, with permission, by their Federation. The said Act was enacted to provide for the levy of assessment on lands used for non-agricultural purposes. Section 2(d) defines "industrial purpose", so far as it is relevant to these appeals, to mean, "any purpose connected with an industrial undertaking where the process of manufacturing any article is carried on with the aid of power . "Non-agricultural land" is defined by section 2(g) to mean, "land other than the land used exclusively for the purpose of agriculture . . .". Section 3 of t....

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....o the wide meaning given to the word 'used'. 'Industrial purpose' means any purpose connected with industrial undertaking. Likewise, 'commercial purpose' means purpose connected with undertaking in trade, commerce or business. The definitions do not say that the non-agricultural land should be actually utilised for an industrial or commercial activity, but it is enough if the land is kept for use for a purpose connected with industrial or commercial undertaking." A Bench of two learned judges of the Andhra Pradesh High Court took the view that the judgment in S. V. Cement Ltd.'s case [1993] 2 ALT 32 [FB], required reconsideration. Accordingly, the writ petition in which the question was raised was placed before the Bench of five learned ju....

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....y to a commercial purpose or any other non-agricultural purpose. It is trite law that a taxing statue has to be strictly construed and nothing can be read into it. In the classic passage from Cape Brandy Syndicate's case [1921] 1 KB 64, 71, which was noticed in the judgment under appeal, it was said (page 92 of AIR 1997 AP [FB]) : "In a taxing Act one has to look merely at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to a tax. Nothing is to be read in, nothing is to be implied. One can look fairly at the language used." This view has been reiterated by this court time and again. Thus, in State of Bombay v. Automobile and Agricultural Industries Corporation [1976] 12....