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1972 (7) TMI 35 - HC - Wealth-taxExtract: .......Tribunal was right in coming to the conclusion that the assessee had failed to show that on the relevant valuation dates the land in question was agricultural land within the meaning of section 2(e)(i). Ourt answer to the question referred to us is, therefore, in the affirmative. The assessee will pay the costs of the reference of the Commissioner.
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