The Federation Of Andhra Pradesh ... vs V

The Supreme Court interpreted the term 'used' in The Andhra Pradesh Non-Agricultural Lands Assessment Act, 1963, holding that it encompasses not only land actually used for industrial purposes but also land meant to be used or set apart for such purposes. The Court affirmed the broader interpretation adopted by the five-judge bench of the Andhra Pradesh High Court, which aligned with the definitions of 'industrial purpose' and 'commercial purpose' in the Act. Consequently, lands not currently utilized but designated for industrial use are subject to assessment under Section 3 of the Act.