Hrishikesh Roy, J.

1. Heard Mr. S.K. Kejriwal, the learned Counsel appearing for the petitioner. The respondents are represented by Mr. J. Handique, the learned Government Advocate, Assam. The petitioner is a Company duly incorporated under the Companies Act, 1956. They own Tea Estates (T.E.) in Assam and challenge the legality of the Government Notification dated 12.8.2008 (Annexure-A), whereby, the rate of land revenue for tea lands in Barak Valley was enhanced to Rs. 16/- from Rs. 9/- per Bigha. For the Tea Estates in Assam Valley, increase is from Rs. 12 to Rs. 22 per Bigha. The classification of the tea estate lands on which the tea factory is located is changed to Industrial Site and such re-classification is also challenged by the petitioner. The 3rd challenge is to the levy of fine @ Rs. 200/- per annum for the Government land encroached by the T.E. The imposition of the enhanced land revenue with retrospective effect from 1.7.2003 through the impugned notification of 12.8.2008 is also under challenge in this proceeding.

2. The petitioner contends that the imposition of higher rate of revenue under Section 11A of the Assam Land Revenue Re-Assessment Act, 1936 (hereina