2010 (1) TMI 752 - PUNJAB AND HARYANA HIGH COURT

Agricultural land - distance of the agricultural land from the municipal limits of city of Khanna the Tribunal has decided the issue holding that distance of 2 kms. from the municipal limits of city of Khanna has to be reckoned for the purposes of Section 2(14)(iii) of the Act by measuring the same as per the road distance and not as per straight line distance on a horizontal plane or as per crow's flight - Held that:- statutory guidance of taking into account the extent and scope of urbanization of the area has to be reckoned while issuing any such notification then it would be incongruous to the argument of the Revenue that the distance of land should be measured by the method of straight line on horizontal plane or as per crow's flight because any measurement by crow's flight is bound to ignore the urbanization which has taken place, question answered against the Revenue and in favour of the assessee