TATA MOTORS LTD. vs TALATHI OF VILLAGE CHIKHALI .

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 Bombay High Court's decision that the appellant, as a lessee of the Development Authority, is liable for non-agricultural assessment from the year 1999-2000 onwards, while quashing demands for earlier years. The Court clarified that the appellant's status as a government lessee does not exempt it from this liability.