Tata Motors Ltd vs Talathi Of Village Chikhali & Ors

The Supreme Court addressed the liability of the appellant for non-agricultural cess under the Maharashtra Land Revenue Code, 1966, specifically Section 39, which states that every occupant is liable to pay land revenue. The Court upheld the High Court's decision that the appellant, as a lessee of the Development Authority, is liable for non-agricultural assessment starting from the year 1999-2000, as that was when the land was first used for non-agricultural purposes. The appeal was dismissed, affirming the High Court's partial quashing of earlier demands for the period 1995-96 to 1998-99.