NAGPUR IMPROVEMENT TRUST vs NAGPUR TIMBER MERCHANTS ASSON. .

The Supreme Court addressed the applicability of non-agricultural assessment charges under the Maharashtra Land Revenue Code, 1996, in relation to leases governed by the Nagpur Improvement Trust Act, 1936. The Court held that lessees are liable to pay such charges as per Clause 1(b) of the Lease Deed, which mandates payment of all rates and taxes. The judgment affirmed the High Court's decision, thereby upholding the Improvement Trust's demand for recovery of these charges from the lessees.