Supreme Court of India
Steel Authority of India Ltd. v. State of M.P. and Ors.
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.
What the Court ordered
We hold that no land revenue is payable for the land in question more particularly as it has been capitalized at 25 times of the land revenue prevailing at that time.
Judgment, page 10
From the headnote
Land Laws: Madhya Pradesh Land Revenue Code, 1959 : Section 58-Exemption from payment of land revenue by special grant or contract-Acquisition of land by Central Government from State Government for establishing steel plant-Agreement entered into between the Governments for payment of capitalised value of land revenue at 25 times-Transfer of land to appellant Company-Assessment-order demanding land revenue from Company- Validity of-Held, once land revenue was capitalised and paid, no further amount could be realised-Right t.o exemption accrued to the Central Government not to pay land
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