{"id":34211,"date":"2000-08-04T00:00:00","date_gmt":"2000-08-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-federation-of-andhra-pradesh-vs-v-on-4-august-2000"},"modified":"2016-02-07T02:20:42","modified_gmt":"2016-02-06T20:50:42","slug":"the-federation-of-andhra-pradesh-vs-v-on-4-august-2000","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-federation-of-andhra-pradesh-vs-v-on-4-august-2000","title":{"rendered":"The Federation Of Andhra Pradesh &#8230; vs V on 4 August, 2000"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">The Federation Of Andhra Pradesh &#8230; vs V on 4 August, 2000<\/div>\n<div class=\"doc_author\">Author: Bharucha.<\/div>\n<div class=\"doc_bench\">Bench: S.P. Bharucha, Sved Shah Quadri, N. Sanioshhegde<\/div>\n<pre>           CASE NO.:\nAppeal (civil) 1039  of  2000\n\n\n\nPETITIONER:\nTHE FEDERATION OF ANDHRA PRADESH CHAMBERS OF COMMERCE &amp; INDUSTRY AND\n\n\tVs.\n\nRESPONDENT:\nV.\n\nDATE OF JUDGMENT:\t04\/08\/2000\n\nBENCH:\nS.P.  Bharucha, Sved Shah Mohammed Quadri, N.  SanioshHegde\n\n\n\n\nJUDGMENT:\n<\/pre>\n<p>L&#8230;..I&#8230;&#8230;&#8230;T&#8230;&#8230;.T&#8230;&#8230;.T&#8230;&#8230;.T&#8230;&#8230;.T&#8230;&#8230;.T&#8230;&#8230;.R<br \/>\n      JUDGMENT<\/p>\n<p>      BHARUCHA.\t J.\n<\/p>\n<p>      Leave granted in S.L.P.(C)No.  2877 of 1998.  Abench of<br \/>\nfive Judges of the Andhra Pradesh High Court interpreted the word<br \/>\n&#8220;used&#8221; in The Andhra Pradesh Non-Agricultural Lands Assessment<br \/>\nAct, 1963 (&#8220;the said Act&#8221;) to mean &#8220;non-agricultural lands not<br \/>\nonly &#8216;actually used&#8221; but are &#8216;meant to be.used or &#8216;set apart for<br \/>\nbeing used&#8217;.&#8221; This view is contested in these appeals by some<br \/>\nindustries in Andhra Pradesh and, with permission, by their<br \/>\nFederation.\n<\/p>\n<p>      The said Act was enacted to provide for the levy of<br \/>\nassessment on lands used for non-agricultural purposes.\t Section<br \/>\n2(d) defines &#8216;industrial puipose&#8217;, so far as it is relevant to<br \/>\nthese appeals, to mean &#8220;any purpose connected with an industrial<br \/>\nundertaking where the process of manufacturing any article .is<br \/>\nearried on with the aid of power&#8230;&#8230;&#8221; &#8216;Non-agricultural land&#8217;<br \/>\nis defined by Section 2(g) to mean &#8220;land other than the land used<br \/>\nexclusively tor the purpose of agriculture&#8230;.&#8221; Section 3 of the<br \/>\nsaid Act is the charging section and, so far as it is relevant,<br \/>\nreads thus:  &#8220;3.  Levy of assessment on non&#8211;agricultairal<br \/>\nlands:- In the &#8216; case of non-agricultural land in a local area<br \/>\nwith the population specified in column (1) of the Schedule,<br \/>\nthere shall be levied and collected by the Government for each<br \/>\nfasli year commencing on the first day of July, from the owner of<br \/>\nsuch land, an assessment.  at the rate specified in column (2)<br \/>\nwhere the land is used for any industrial purpose, at the rate<br \/>\nspecified against ii m column (3) where the land is used for any<br \/>\ncommercial purpose, and at the rate specified against it in<br \/>\ncolumn (4} where the land is used for any other non-agricultural<br \/>\npurpose including residenial purpose.&#8217; The Schedule that is<br \/>\nreferred to in SECTion 3 sets out the rates of assessment per<br \/>\nsquare metre of land used (a) for industrial purposes per fasli<br \/>\nyear, (b) for commercial purpose per fasli year and (c) for any<br \/>\nother non-agricultural purpose, including residential purpose,<br \/>\nper fasli year.\t The question with which we are concerned came up<br \/>\nfirst before the Andhra Pradesh High Court in the case .of S.<br \/>\nV.Cement Ltd.\tvs.  Revenue<\/p>\n<p>      Divisional Officer, Nand\\-a) and Ors (1993 (2) ALT 32) a.nd<br \/>\na bench of three learned Judges held:  &#8220;In the context it is<br \/>\nsusceptible of wider meaning.  The word &#8220;used&#8221; means not only<br \/>\n*&#8217;actually used&#8221;;  but it also means any land meant to be used or<br \/>\nset apart for being used.  The definitions of &#8220;industrial<br \/>\npurpose&#8221; and &#8220;commercial purpose&#8221; also lend support to the wide<br \/>\nmeaning given to the word &#8220;used&#8221;.  &#8220;Industrial purpose&#8221; means any<br \/>\npurpose connected with industrial undertaking.\tLikewise,<br \/>\n&#8220;commercial purpose&#8221; means the purpose connected with the<br \/>\nundertaking in trade, commerce or business.  The definitions do<br \/>\nnot say that the non-agricultural land should be actually<br \/>\nutilised for an industrial or commercial activity, but it is<br \/>\nenough if the land is kept for use for a purpose connected with<br \/>\nindustrial or commercial undertaking.&#8221; A bench of two learned<br \/>\njudges of the Andhra Pradesh High Court took the view that the<br \/>\njudgment in S.V.  Cement Ltd.  required reconsideration.<br \/>\nAccordinglv.  the writ petitions in which the question was raised<br \/>\nwas placed before the bench of five Seamed Judges.  They held<br \/>\nthat the word &#8216;used&#8221; had to be interpreted to connote a wider<br \/>\nmeaning.  If that interpretation was adopted, non-agricultural<br \/>\nlands not only actually used for industrial purposes but those<br \/>\nmeant to be so used or set apart for being so used were also<br \/>\nliable to assessment as such under the said Act.  It was conended<br \/>\nbefore hem based on the celebrated judgment in the case of Cape<br \/>\nBrandy Sundicae Vs Inland Revenue Commissioners, (9) 1921- 8 KB<br \/>\n64(71), and a judgmen of this Court, that fiscal legislation had<br \/>\nto be<\/p>\n<p>      strictly interpreted, and if two interpretations were<br \/>\npossible, the one favourable to the assessee would prevail.  The<br \/>\nlearned Judges found that &#8220;the contention that the word &#8216;used&#8217;<br \/>\nhas to be given the limited meaning &#8216;actually used&#8217; is not in<br \/>\ntime with the intendmeni of the Itegislature,&#8230;&#8230;The<br \/>\nlegislature had intended the word &#8216;used&#8217; to mean to be used or<br \/>\nset apart for being used.&#8221; Accordingly, the view taken in the<br \/>\ncase of S.V.  Cement Ltd.  was affirmed.  Section 3 of the said<br \/>\nAct speaks of &#8220;land is used for any industrial purpose&#8221;, &#8220;land is<br \/>\nused for any commercial purpose&#8221; and &#8220;land is used for any other<br \/>\nnon- agricultural purpose&#8221; The emphasis is on the words &#8216;is<br \/>\nused&#8217;.\tFor the puipos&#8217;es oFlevy of assessment on<br \/>\nnon-agricultural lands at the rate specified in the Schedule tor<br \/>\nland used for industrial purposes, therefore, there ha.s to be a<br \/>\nfinding as a fact that the land is in fact in praesenti in use<br \/>\nfor an industrial purpose.  The same would apply to a commercial<br \/>\npurpose or any other non- agricultural purpose.\t It is trite law<br \/>\nthat a taxing statute has to be strictly construed and nothing<br \/>\ncan be read into it.  In the classic passage from Cape Brandy<br \/>\nSyndicate, which was noticed in the judgment under appeal, it was<br \/>\nsaid:  &#8220;In a taxing Act one has to look merely at what is clearly<br \/>\nsaid.  There is no room for any intencment.  There is no equity<br \/>\nabout a tax.  There is no &#8220;cresumpion as to a tax..  Nothing is<br \/>\n.to be<\/p>\n<p>      read in, nothing is to be implied.  One can look.\t fairly<br \/>\nat the language used.&#8221; .  This view has been reiterated by this<br \/>\nCourt time and again.  Thus., in Th^ State of Bombay vs.<br \/>\nAutomobile and Agriculural Indusries Corporaion, Bombay.  (1961<br \/>\n12 S.T.C.122),thisCourtsaid:  &#8221;But the courts in interpreting a<br \/>\ntaxing statute will not be justified in adding words thereto so<br \/>\nas to make out some presumed object of the Legislature.\t &#8230;..<br \/>\nIf the Legislature has failed to clarity its meaning by the use<br \/>\nof appropriate language.  the benefit thereof must go to the<br \/>\ntaxpayer, it is settled law that in case of doubt, that<br \/>\ninerpreaion of a taxing statute which is beneficial to the<br \/>\ntaxpayer must be adopted.&#8221; On behalf of the responden &#8211; Stae,<br \/>\nlearned counsel drew our attention to the judgment of this Cour<br \/>\nin he <a href=\"\/doc\/1326572\/\">The Conroller of Estate Duty., (Jujarat vs.  Shri Kantilal<br \/>\nTrikamla<\/a>} {1976 4 SCC 643).  That judgment also is to the same<br \/>\neffect and does not avsil the respondents.  It said:  &#8220;The sweep<br \/>\nof the sections which will be presently set out.must., &#8216;<br \/>\ntherefore be informed by die language actually used by the<br \/>\nlegislature.  Of course, if the- words cannot apply to&#8217;anv<br \/>\nrecondite species of propery, courts cannot supply new logos or<br \/>\ninvent unnatural sense to words ro flufil the unexpressed any<br \/>\nunsatiated wishes of the legislature&#8221; &#8216; Ws are in no doubt<br \/>\nwhatever therefore, the it is only land which is actualy in use<br \/>\nfor an indusrial purpose as defined in the said Act ha can be<br \/>\nassessed to non-agriculural assessmen a the rate specified for<br \/>\nland used for industrial purposes.  The wider meaning given to he<br \/>\nword used in the<\/p>\n<p>      judgment under challenge is untenable.  Having regard to<br \/>\nthe fact that the said Act is a taxing statute..  no court is<br \/>\njustified in imputing to the legislature an intention that it has<br \/>\nnot clearly expressed in the language it has employed.\tIn the<br \/>\nresult, the appeals are allowed and the Judgment and order under<br \/>\nchallenge is set aside in so iar as it deals with the<br \/>\ninterpretation of the word &#8216;used&#8217; in Section 3 of the said Act.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India The Federation Of Andhra Pradesh &#8230; vs V on 4 August, 2000 Author: Bharucha. Bench: S.P. Bharucha, Sved Shah Quadri, N. Sanioshhegde CASE NO.: Appeal (civil) 1039 of 2000 PETITIONER: THE FEDERATION OF ANDHRA PRADESH CHAMBERS OF COMMERCE &amp; INDUSTRY AND Vs. RESPONDENT: V. DATE OF JUDGMENT: 04\/08\/2000 BENCH: S.P. Bharucha, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-34211","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Federation Of Andhra Pradesh ... vs V on 4 August, 2000 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-federation-of-andhra-pradesh-vs-v-on-4-august-2000\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Federation Of Andhra Pradesh ... vs V on 4 August, 2000 - Free Judgements of Supreme Court &amp; 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