FOOD CORPN. OF INDIA vs THE SUB COLLECTOR

The Supreme Court upheld the Andhra Pradesh High Court's decision that the Food Corporation of India is liable for non-agricultural land tax under the Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963, amounting to Rs.20,994.80 for the fasli years 1384 to 1397. The Court rejected the Corporation's claim for exemption under Article 285 of the Constitution, affirming that assessments must be made for each fasli year, and found no error in the High Court's reasoning regarding the demand for tax. The appeal was dismissed with costs.