- (1.) THESE are four writ petitions under Art. 326 of the Constitution of India, directed against the consolidated order of the Board of Revenue, dated the 18th of December, 1963 and the prayer is for the quashing of the latter order. As these writ petitions raise a common question, they are disposed of by a single order for the sake of convenience.
(2.) THE facts leading up to these petitions are these. M/s. Ratna Sugar Mills Company, the petitioner, acquired 44.94 acres of land in village Takha West, Tahsil Shahganj, district Jaunpur. Out of the aforesaid area 31.34 acres were purchased in 1933, 8.52 acres in 1936 and 5.8 acres in 1953 under the Land Acquisition Act and on this land the petitioners Sugar Factory stands. In the year 1951 the petitioner acquired the land measuring 277.08 acres situate in village Argupur Kalan also in Tahsil Shahganj, district Jaunpur. According to the petitioner, the laud acquired which is the subject-matter of the dispute in tins petition was for setting up a factory for the production of paper, pulp, etc. and for the said purpose the licence was granted by the Government of India. The letter from the Under Secretary to Government of India, dated the 31st July, 1961 was filed at the time of hearing in supersession of Annexure-1 which was said to be the incorrect copy of that letter. According to the annexure now filed, the Under Secretary after referring the letter of the petitioner, dated the 10th July, 1961 stated that it had been decided to give the petitioner some more time for placing the order on indigenous paper plant machinery manufacturer in support of Industrial Licence No. L/24/1/46 CR(1)/61, dated 7-4-1946. The Department in its counter affidavit denies that the licence issued on the 19th January, 1961 was not for paper and pulp machinery but for power alcohol, etc. The licence, however, has not been filed. For the assessment years 1365, 1366, 1367 and 1368 Fasli the Assessing Authority issued notices under S. 7(2) of the Large Land Holdings Tax Act, 1957, hereinafter referred to as the L. L. H. T, Act in respect of both the areas of land in village Takha West and village Argupur. The petitioner filed objections that both the lands were acquired for industrial purposes and they did not fall within the definition of "land" in S. 2(15) of the L. L. H. T. Act. The assessing Authority called for a report from the Tahsildar who reported on 27th February, 1961 that out of the total area of 42 acres of bhumidhari and 38.47 acres of sirdari, no portion was used for agriculture, horticulture or animal husbandry. According to the Department this report only related to the land in village Takha West. For the village Argupur Kalan the relevant report is that of the Tehsildar, dated 24th May, 1959. This report was based on spot enquiry. This stated that the village was under a consolidation scheme and, therefore, no regular partal had been done after 1362 Fasli. The area of 298 acres of land in village Argupur Kalan was said to have been taken on lease for growing sugarcane crop for the said purpose and the petitioner is recorded as sirdar-tenure-holder. Only a few acres of land have been brought under cultivation by trespassers.
(3.) BY the assessment orders, dated 14th March, 1959 and 27th June, 1959, the Assessing Authority for the assessment years 1365 and 1366 Fasli, respectively, held that the land in village Takha West was not chargeable to L. L. H. Tax but only the land in village Argupur Kalan was assessable. Aggrieved by the said orders, the petitioner filed appeals before the Commissioner. On the 24th August, J959 the Tehsildar submitted a report in Case No. 1 of 1959 under S. 143 of the U.P. Zamindari Abolition and Laud Reforms Act, 1951 stating that "as regards Argupur Kalan the whole area is recorded as sirdari of Ratna Sugar Mills and they pay Rs. 1,495 as annual land revenue. It is recorded, in the Mills from before Zamindari Abolition and Mill Authorities continue to pay the recorded land revenue to Government. The whole area is lying banjar and is on both sides of the Railway Station. It has not at all been brought under cultivation nor the Mill has derived any benefit from it. It is really meant for Industrial purposes but due to financial difficulties they (Mill Authorities) could not use it as such." This report, as already observed, was submitted in connection with the application of the petitioner under S. 143 of the U.P. Zamindari Abolition and Land Reforms Act praying that the land situated in village Argupnr Kalan may be treated as industrial land. This application under S. 143 of the U.P. Zamindari Abolition and Land Reforms Act, 1951 was rejected by the Sub-Divisional Officer who held that this land was not recorded as bhumidhari of the petitioner and, therefore, it could not be declared to be for industrial purposes under Section 143 of the U.P. Zamindari Abolition mid Land Reforms Act. Aggrieved by that order an appeal was filed to the Collector, who by his order, dated 15-9-1960 dismissed the appeal in respect of the land situated in village Argupur Kalan. The contention of the petitioner before the Collector was that the right of transfer was also given by the lessor and, therefore, it became a hereditary tenancy of the petitioner with the right to transfer by sale and so it fell under S. 18(d)(ii) of the U.P. Zamindari Abolition and Land Reforms Act and thus became bhumidhari land of the petitioner. This contention was rejected and it was held that the impugned land not being bhumidhari land, could not be declared to be for industrial purposes under S. 143 of the U.P. Zamindari Abolition and Land Reforms Act.;