Supreme Court of India

M/s. Electronics Corporation of India Ltd. Etc. Etc. v. Secretary, Revenue Department, Govt. of Andhra Pradesh and Ors. Etc. Etc.

Neutral citation

Reported as [1999] 2 S.C.R. 1078

Bench S.P. Bharucha, B.N. Kirpal, S. Rejendra Babu, S.S. Mohammed Quadri and M.B. Shah JJ.

Decided 5 May 1999

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.

6 Supreme Court benches have cited this judgment.

From the headnote

Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963 (as amended by Act 28/I974)--Ss, 2(j) 3 & I2. Non-Agricultural lands assessment-Company registered under Companies Act-Land leased out by Union of India for commercial and industrial purpose-Non-agricultural assessment-Demand Notice-Validity of-Held, by virtue of amended definition of 'owner' under s. 2(j) appellant-Company is the owner of land Hence liable to non-agricultural assessment. · Retrospectivity-Non-agricultural assessment-Levy-Amendments in the Act-Effect of-Held, amendments have no retrospective effect-No liability to

Authorities it was built on

1970 Rustom Cavasjee Cooper v. Union of India cited by 72

Where later benches applied it

2022 The State of West Bengal & Ors. v. Gitashree Dutta (dey) followed
2026 Ansal Crown Heights Flat Buyers Association (regd.) v. M/s Ansal Crown Infrabuild Pvt. Ltd. referred to
2024 Allahabad University Etc. v. Geetanjali Tiwari (pandey) & Ors. Etc. Etc. referred to
2024 Lucknow Nagar Nigam & Others v. Kohli Brothers Colour Lab. Pvt. Ltd. & Others referred to
2016 State of Rajasthan and Ors. v. Gotan Lime Stone Khanji Udyog Pvt. Ltd. and Anr. referred to
2020 Food Corporation of India v. Brihanmumbai Mahanagar Palika & Ors. not applicable

Of those, 1 followed · 4 referred to · 1 not applicable

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