VOLTAS LTD Vs. JOINT COLLECTOR MEDAK

JUDGEMENT

(1.)

(2.) By the impugned order dated 4-9-1996, the 1st respondent purporting to rely upon a decision of this Court in Writ Petition No.2965 of 1989 dated 21-4-1993 as also the instructions of the Commissioner of Land Revenue, Government of Andhra Pradesh, Hyderabad, inter alia, held that the said revisional order dated 28-3-1994 was not correct and the demand notice issued by the Mandal Revenue Inspector dated 10-10-1993 should be upheld. Questioning the correctness of the said order, this writ petition has been filed.

(3.) Two questions have been raised at the Bar in this writ petition, which are:- (1) Whether, having regard to the provisions of the Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963 (A.P. Act 14 of 1963) (hereinafter called and referred for the sake of brevity as 'NALA'), the 1st respondent could have taken recourse to the provisions of Section 166-B (2) of the Land Revenue Act and (2) Whether, in any event, having regard to the decision of the Apex Court in the Federation of Andhra Pradesh Chambers vs. A.P., the impugned order can be sustained.