TMI Blog2000 (8) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... . Having regard to the fact that the said Act is a taxing statute, no court is justified in imputing to the Legislature an intention that it has not clearly expressed in the language it has employed. In the result, the appeals are allowed and the judgment and order under challenge is set aside in so far as it deals with the interpretation of the word "used" in section 3 of the said Act. - C.A. 1039 OF 2000 - - - Dated:- 4-8-2000 - Judge(s) : S. P. BHARUCHA., S. S. MOHAMMED QUADRI., N. SANTOSH HEGDE JUDGMENT The judgment of the court was delivered by S. P. BHARUCHA J.---Leave granted in S. L. P. (C) No. 2877 of 1998. A Bench of five judges of the Andhra Pradesh High Court interpreted the word "used" in the Andhra Pradesh Non-A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g residential purpose." The Schedule that is referred to in section 3 sets out the rates of assessment per square metre of land used (a) for industrial purposes per fasli year, (b) for commercial purpose per fasli year, and (c) for any other nonagricultural purpose, including residential purpose, per fasli year. The question with which we are concerned came up first before the Andhra Pradesh High Court in the case of S. V. Cement Ltd. v. Revenue Divisional Officer [1993] 2 ALT 32 [FB] and a Bench of three learned judges held : "In the context it is susceptible of wider meaning. The word 'used' means not only 'actually used', but it also means any land meant to be used or set apart for being used. The definitions of 'industrial purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e limited meaning 'actually used' is not in tune with the intendment of the Legislature . . . The Legislature had intended the word 'used' to mean to be used or set apart for being used." Accordingly, the view taken in the case of S. V. Cement Ltd.'s case [1993] 2 ALT 32 (AP) [FBI was affirmed. Section 3 of the said Act speaks of "land is used for any industrial purpose", "land is used for any commercial purpose" and "land is used for any other non-agricultural purpose". The emphasis is on the words "is used". For the purposes of levy of assessment on non-agricultural lands at the rate specified in the Schedule for land used for industrial purposes, therefore, there has to be a finding as a fact that the land is in fact in praesenti in us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sweep of the sections which will be presently set out must, therefore, be informed by the language actually used by the Legislature. Of course, if the words cannot apply to any recondite species of property, courts cannot supply new logos or invent unnatural sense to words to fulfil the unexpressed and unsatisfied wishes of the Legislature." We are in no doubt whatever, therefore, that it is only land which is actually in use for an industrial purpose as defined in the said Act that can be assessed to non-agricultural assessment at the rate specified for land used for industrial purposes. The wider meaning given to the word "used" in the judgment under challenge is untenable. Having regard to the fact that the said Act is a taxing statute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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