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1976 (8) TMI 52 - SC - Indian LawsWhether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in law in having included the value of the forest lands in the total value of the estate for the purpose of estate duty ? Held that:- It is clear that the assessee, after having been given due opportunity to lead evidence to show that what was prima facie non-agricultural land, in the sense that it was covered by the spontaneous or natural growth of forests, was really agricultural land, had led no such evidence. It was not shown that the assessee or his predecessor-in-interest did anything to develop the forest in the sense that any particular trees were planted deliberately. It appears that the nature of exploitation of the forest lands was simply to give contracts for cutting of the trees. The assessee not having led any evidence of any intention to prepare or appropriate or earmark the land for any agricultural use or purpose, but, on the other hand, having contended that mere possibility of using such land for agricultural purposes in future was enough, could not be said to have discharged his onus of proof. After the assessee's admission that it was "forest land", which presumably prevented cultivation, no evidence was led, as we have already observed, to indicate any change of character of this land or its conversion into agricultural land. We, therefore, think that the Appellate Tribunal was correct in expressing the view it had taken and the conclusions it had recorded. And, no case is made out for sending the case back to the Tribunal for any fresh decision. Appeal allowed.
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