( 1 ) ANDHRA pradesh Non-agricultural Lands assessment Act. 1963 was enacted by the state of Andhra pradesh to provide for the levy of assessment on lands used for non-agricultural purposes. It has been amended by the Andhra pradesh Act (No. XXVIII) to 1974, which amendment Act came into force on 1-7-1974 the Amendment Act amended the definition of owner" in cl. (J) of sec. 2 along with certain other provisions of the Act. The definition of "owner" reads as follows:-"owner includes any person for the time being receiving or entitled to receive whether on his own account or as agent trustee guardian Manager, or receiver for another person or for any religious educational or charitable purpose rent or profits for the nonagricultural land or for the structure constructed on such land in respect of which the word is used and also includes in respect of the land owned by the state Government or the central Government. (i) a lessee. If the land has been leased out by the Government for any commercial industrial or other non-agricultural purpose; and (ii) a local authority, if the land is vested in the local authority and used for any commercial industrial or other non-ag