P. L. N. SARMA, J.

( 1 ) THIS writ petition was filed for a Mandamus or any other appropriate Writ or Order or direction restraining the respondents from determining the Non- agricultural Land Assessment on the entire land of Ac. 30-02 cents in s. No. 440/a3 situate at Kanakadripalli, H/o Itikala Village, Kolimigundla mandal, Kurnool District. The petitioner further sought a direction to determine the Non-Agricultural Land Assessment only on the extent of 2431. 99 square metres which is the actual area occupied by the Cement Factory.

( 2 ) PETITIONER is a Company incorporated under the Companies Act. It was assigned an extent of Ac. 30-02 cents for the purpose of starting Cement Factory. The assignment by way of alienation was made by the Proceedings of the collector in Rc. B. 469935 / 84 dt. 8-6-1985. The Cement Factory was constructed and actually commissioned for production in May, 1986. According to the affidavit filed in support of the writ petition, the Factory consists of buildings wherein the machinery was installed, Godown, Electrical rooms, Workshop, sub-station, Laboratory, Time Office, Security Post and other buildings. The total area actually occupied by the factory an

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