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1992 (12) TMI 220 - SC - Indian LawsExtract: .......on to the actual rental derived by the land owner. The rentals derived have relation only to the gradations of the land made and the assessment levied on the basis of such gradations into low income and high income yielding lands. We are, therefore, unable to appreciate this argument either. 23. Hence, the appeals fail and are dismissed with costs.
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