JUDGMENT - KHANWILKAR A.M., J.:---This writ petition takes exception to the order passed by the Principal Secretary (Revenue), which decides the question regarding the liability of the petitioner company to pay the non-agricultural tax in respect of the subject land in its possession at Ojhar, Taluka Niphad, District Nasik. It is not necessary to burden this judgment with all the dates and events that precede, the decision under challenge. Suffice it to mention that the revenue authorities issued demand notice to the petitioner company demanding amount towards non-agricultural assessment in respect of the subject land, being sum of Rs. 10,98,11,575/-. That demand was disputed by the petitioner on the premise that the title of the land vested with the Union of India and that the petitioner company was Government controlled company. In the circumstances, it was contended that the subject land could not be subjected to non-agricultural assessment, in view of the mandate of Article 285(1) of Constitution of India. To vindicate its stand the petitioner had challenged the demand notice before this Court by way of Writ Petition No. 6209 of 2001 which was disposed of on 16-1-2002 by direct

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