RATNA SUGAR MILLS CO. LTD. vs STATE OF U.P. AND OTHERS

The Supreme Court upheld the decision of the Allahabad High Court affirming the Board of Revenue's order under the U.P. Large Land Holdings Act, 1957, which directed the levy of holding tax on the appellant's land for assessment years 1367 and 1368 Fasli. The Court clarified that the land could not be classified as industrial land under Section 143 of the U.P. Zamindari Abolition and Land Reforms Act due to its uncultivated status. The Court held that the appellant was liable to pay the holding tax as per the provisions of the Act.