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Supreme Court of India

Sarojini Tea Co. (p) Ltd v. Collector of Dibrugarh, Assam and Anr.

Neutral citation
Reported as [1992] 1 S.C.R. 371
Bench M.N. Venkatachaliah J.
Decided 24 January 1992

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

3 Supreme Court benches have cited this judgment.

What the Court ordered

For the reasons aforesaid, we are unable to endorse the view of the High Court that surcharge on land revenue payable under the Surcharge Act is not land revenue but a levy which is distinct from land revenue.

Judgment, page 13

From the headnote

Assam Taxation a/Ceiling on La'nd Holdings Act, 1956 (as amended by Assam Act VIII of 1971): Section 12-.-Land Ceiling-Excess land-Compensation- Compu, tation of 'Annual Land Re1•, 1111e '-.Whether' incllldes 'surcharge' on land revenue and 'local rate' payable under Assam -f.,and. llevenue and Land (Surcharge) Act.' 1970 and Local Rates Re,fulatiim, 1879: Belated appeal-Condonation of delay--Whether provisions of Limitation Act, I 96J would apply. · The appellant, a tea company; whose land was deciared excess under the Assam Fixation of Ceiling on Land Holdings 'Act, 1956 ·as amended by

Where later benches applied it

Of those, 2 relied on · 1 referred to

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