March 19, 2026 : A five-judge bench of the Telangana High Court, led by Chief Justice Aparesh Kumar Singh along with Justices P. Sam Koshy, K. Lakshman, B. Vijaysen Reddy, and Tukaramji, has reserved its judgment in a batch of over 80 writ petitions pending since the 1990s.

The petitions contest certain provisions of the Non-Agricultural Land Assessment (NALA) Act, 1963, as well as a retrospective amendment to its schedule made effective from July 1, 1993. The petitioners, including industrial units, private hospitals, and other entities, have sought a declaration that the amendment is ultra vires and unconstitutional.

During the hearing, counsel for the petitioners argued that the Act provides for taxation across different categories such as industrial and commercial use. They contended that the state government’s decision to revise the schedule and impose levies retrospectively is legally unsustainable.

The bench heard extensive submissions from both sides, including Advocate General A. Sudarshan Reddy, before reserving the matter for orders.

In earlier rounds of litigation, the legislative competence of the state to enact the law had been questioned. While the Supreme Court upheld the state’s competence, it directed the High Court to re-examine issues relating to the nature and extent of the tax imposed.