State Of Gujarat vs M/S. Arvind Mills & Ors

The Supreme Court upheld the High Court's decision to quash the proviso to Rule 81(2) of the Gujarat Land Revenue (Amendment) Rules, 1977, finding it ultra vires Article 14 of the Constitution as it imposed retrospective revenue on non-agricultural land without proper authority under Section 214 of the Land Revenue Code. The Court affirmed that the amendment rules were arbitrary and discriminatory, thus violating constitutional provisions. Consequently, the appeals by the State of Gujarat were dismissed, affirming the High Court's ruling.