STATE OF GUJARAT Vs. ARVIND MILLS
SUPREME COURT OF INDIA (FROM: GUJARAT)
STATE OF GUJARAT
M/S. Arvind Mills And Ors.
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SHIVARAJ V.PATIL, J. -
(1.)These appeals are by the state of Gujarat, aggrieved only by that part of the common order dated 28 -10 -1983 passed by the High Court of Gujarat
in Special Civil Application No. 583 of 1978 and several connected
applications by which the proviso to Rule 81(2) of the Gujarat Land
Revenue (Amendment) Rules, 1977 was quashed.
(2.)The few facts necessary for the disposal of these appeals are that several special civil applications were filled before the High Court of
Gujarat challenging the validity of Gujarat Land Revenue (Amendment)
Rules, 1977 (for short 'the Rules') on various grounds but during the
hearing only the following issues were pressed before the High Court :
"(3) Whether the impugned amendment Rules of 1977 are bad in law and void since they seek to levy revenue on the land used for non -agricultural purposes retrospectively, that is, with effect from September 1, 1976 without the power or authority to enact the rules retrospectively under Section 214 of the Code at all the relevant times.
(4) Whether the attempt to validate the levy, assessment and collection of the non -agricultural assessment by the Gujarat Ordinance No. 20 of 1980 or for that matter by the Gujarat Act No. 2 of 1981 was to all intents and purposes abortive.
(5) Whether the impugned amendment Rules of 1977 are ultra vires Section 48 and/or Section 45 and/or Section 52 of the Code.
(6) Whether the impugned amendment Rules 1977 are violative of Article 14 of the Constitution of India inasmuch as they are arbitrary, unjust and discriminatory.
(7) In any view of the matter proviso to Rule 81 (2) of the impugned amendment Rules of 1977 enjoining the assessment of the land, with effect from August 1, 1979, situate within the urban agglomerations to which the Urban Land (Ceiling and Regulation) Act, 1976 applies, at double the rates prescribed in table 'A' for not putting such land to non -agricultural use for which permission is granted or deemed to be granted is ultra vires Article 14 of the Constitution. We will take up for consideration the first four points simultaneously since they are interconnected."
(3.)The High Court answered issue Nos. 3 to 6 against the applicants in Special Civil Application No. 583 of 1978 and held issue No. 7 in favour
of the applicants and struck down the proviso to Rule 81 (2) of the
rules. The applicants in civil application, aggrieved by the common order
of the High Court as against findings on issue Nos. 3 to 6 came before
this Court. This Court dismissed the Civil Appeal No. 82 of 1985 and
other connected appeals affirming the judgment of the High Court.
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