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2013 (8) TMI 1002 - HC - Income TaxNature of land - agricultural land - Held that:- We are of the view that findings in respect of distance of agriculture land, which is more than 8 kms from the municipal limit is based on appreciation of the certificate issued by the local authorities, revenue authorities etc. It is not the case of the department that those certificates are incorrect or never issued by the above-mentioned departments. The Land Revenue Officer (Tehsildar) had also mentioned the Survey No.95 Area 4.22 acre, Survey No.96/1 Area 1.20 acre and has mentioned that the land in question is about 10 kms. from the municipal limit and the population of the village is about 2000 persons. The assessee has also produced a certificate from the land Surveyor wherein it has been mentioned that the impugned land is situated at 9.09 kms. from the municipal limit. The assessee has also placed on record the google map. All these certificates clearly say that the impugned land is situated beyond 9 kms. from the from the municipal limit, therefore, as per Section 2(14)(iii) of the Act, the impugned agricultural land is situated in the revenue record of Village Lasudia Parmar whose population is about 2000 people, which is less than the condition mentioned in Section 2(14)(iii)(a) of the Act. So far as the condition mentioned in sub-clause (b) of the aforesaid Section is concerned, from record it is clear that the impugned land is beyond the prescribed limit of 8 kms from the municipal limit.We are of the view that there is no mistake in the conclusion drawn in the impugned order.
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