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MADHYA PRADESH HIGH COURT
S.K. Sethi, J
Asbestos Cement Ltd. Kymore v. State
| Table of Content |
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| 1. assessment based on land's current use governed by m.p. land revenue code. (Para 1 , 2 , 3) |
| 2. diversion of agricultural to non-agricultural use requires adherence to statutory assessment procedures. (Para 4 , 10) |
| 3. court clarifies the non-retroactive nature of land revenue assessments after a revision order. (Para 5 , 6 , 7) |
| 4. reassessment for land revenue can only be applied prospectively, following established legal protocols. (Para 9 , 12 , 15) |
| 5. the court modified orders in line with retrospective assessment limitations. (Para 17) |
1. This is a petition under Art.226 of the Constitution of India challenging the original, appellate and revisional orders passed by the different Revenue Courts (Vide Petitioner's Annexures 1, 2, 3 and 5) assessing the petitioner to enhanced land revenue in respect of land said to have been diverted for non - agricultural purposes.
2. The lands in question were formerly held by the Associated Cement Company Limited in Malik makbuza rights. The said Company had been granted a mining lease in respect of the said lands for a period of 30 years starting from the year 1920 and ending in the year 1950. According to the report appended to t
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