S.P.Bharucha, J. - (1.) Under challenge is the principal judgment and order dated 30th July, 1982 of the High Court of Andhra Pradesh in the case of Electronics Corporation of India Ltd. (Civil Appeal No. 142 of 1983) and the orders following the principal judgment and order in the cases of M/s. Parel Investment and Trading Co. Limited (Civil Appeals Nos. 3937-38 of 1990) and Hindustan Shipyard Ltd. (Civil Appeals Nos. 3939-41 of 1990 and 3393 of 1991).
(2.) It is enough to set out the facts pertaining to Civil Appeal No. 142 of 1983 filed by the Electronics Corporation of India Ltd. ("the appellant company") inasmuch as the same issue of law is involved in all the appeals and all the appellants are companies registered under the Companies Act.
(3.) The Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963 ("the Act") defined "owner" to include "any person for the time being receiving or entitled to receive whether on his own account or as agent, or trustee, guardian, manager, receiver for another person or for any religious, educational or charitable purpose, rent or profits from the non-agricultural land or for the structure constructed on such land, in respect of which the word is used". Consequent upon amending Act 28 of 1974, with effect from 1st July, 1974, the definition of "owner" was amended and the following, so far as is relevant here, was added: "and also includes in respect of the land owned by the State Government or the Central Government (i) the lessee, if the land has been leased out by that Government for any commercial, industrial or other non-agricultural purpose.....". Section 3 is the charging section of the Act and provides for the levy of assessment on non-agricultural land, to be paid by "the owner of such land". Section 12 of the Act sets out the categories of land to which the Act does not apply. Prior to amending Act 28 of 1984, the Act did not apply to land owned by the State Government or the Central Government. Thereafter, it did not apply to land owned by the State Government or the Central Government "other than (i) the land leased out for any commercial, industrial or other non-agricultural purpose......" ;