JUDGMENT

B.P. Jeevan Reddy, J.

1. Leave granted.

2. The Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963 (the Act) levies non-agricultural land assessment (NALA) for each fasli year at the rates specified. The rate varies depending upon the nature of user. Section 3 is the charging section. Section 7 of the Act provides for remission of NALA. It reads:

"7 Remission: The Government may, by general or special order and for just and sufficient reason to be recorded therein, remit in whole or in part, the assessment payable under this Act in respect of any non-agricultural land in a local area."

3. Section 11 confers upon the government the power to exempt any class of non-agricultural lands from the levy. Since it is this section which falls for consideration in this appeal, it would be appropriate to set it out in full:

"II. Power to exempt: (1) The Government may, by order, published in the Andhra Pradesh Gazette, setting out the grounds therein, exempt either permanently or for a specified period, any class of non-agricultural lands from the levy of assessment under this Act, subject to such restrictions and conditions as the Government may consider necessary to impose.

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