SAROJINI TEA CO.PVT.LTD., vs COLLECTOR OF DIBRUGARH .

The Supreme Court held that the surcharge on land revenue under the Assam Land Revenue and Land (Surcharge) Act, 1970 constitutes part of the 'annual land revenue' for compensation assessment under Section 12 of the Assam Fixation of Ceiling on Land Holdings Act, 1956. The Court clarified that the expression 'surcharge' refers to an additional imposition enhancing the tax, thus it must be included in the compensation calculation. The appeal was allowed in part, affirming the inclusion of both surcharge and local rates in the compensation assessment.