Bharucha, J. - (1.) Leave granted in S.L.P. (C) No. 2877 of 1998.
(2.) A Bench of five Judges of the Andhra Pradesh High Court interpreted the word "used" in The Andhra Pradesh Non-Agricultural Lands Assessment Act, 1 963 ("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.
(3.) 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 the said Act is the charging section and, so far as it is relevant reads thus: "3. Levy of assessment on non-agricultural lands:- In the case of non-agricultural land in a local area with the population specified in column (1) of the Schedule, there shall be levied and collected by the Government for each fasli year commencing on the first day of July, from the owner of such land, an assessment at the rate specified in column (2) where the land is used for any industrial purpose, at the rate specified against it in column (3) where the land is used for any commercial purpose and at the rate specified against it in column (4) where the land is used for any other non-agricultural purpose including residential purpose." The Schedule that is referred to in Section 3 sets out that rates of assessment per square metre of land used (a) for industrial purposes per fasli year, (b) for commercial purpose per fasli year, and (c) for any other non-agricultural purpose, including residential purpose, per fasli year.;