RASHTRIYA ISPAT NIGAM LTD. vs STATE OF A.P. — C.A. No. 4525/1998

Case Summary: RASHTRIYA ISPAT NIGAM LTD. v. STATE OF A.P. Outcome: The Supreme Court dismissed both civil appeals (C.A. Nos. 4525/1998 and 4526/1998) with no order as to costs. The Court upheld the High Court's decision that Rashtriya Ispat Nigam Ltd.'s buildings in Jayantipuram are subject to house tax levied by the Gram Panchayat, rejecting the appellant's claim that Article 285(1) of the Constitution exempted them. The Court found that although the land belonged to the Union of India, the appellant—having utilized the land and constructed buildings for its steel plant project under a power of attorney—owned the structures and therefore they remain liable to house tax. This case analysis is maintained by casestatus.in based on publicly available court records.