STATE OF ANDHRA PRADESH & ANR. vs NALLA RAJA REDDY & ORS.

The Supreme Court held that the Andhra Pradesh Land Revenue (Additional Assessment) and Cess Revision Act, 1962, violated Article 14 of the Constitution by imposing a flat rate for land revenue without considering the productivity of the land or the duration of water supply. The Court found that the Act's provisions, particularly Sections 3 and 4, introduced arbitrary methods of assessment that disregarded established principles of land classification based on soil quality. Consequently, the Court declared the Act void, affirming the High Court's decision that it was discriminatory and unconstitutional.