1976 (1) TMI 42

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..... is finalised. The GTO classified the lands under certain categories and determined the value on that basis at Rs. 3,66,468. The AAC made some changes in the classification and reduced the valuation by Rs. 2,12,246. The assessee wants further reduction. 3. The GTO valued the property as follows :-- 73 acres of yielding rubber at (as valued by the valuer) 3,09,520 46.35 acres of immature rubber at Rs. 850 (as valued by the valuer 39,598 7.40 acres of peper at Rs. 500 as valued by the valuer. 3,700 45.50 acres of coffee as valued by the valuer 13,650 . 3,66,468 .4. The AAC valued it as follows :-- Yielding rubber 7.5 acres 31,800 Immature rubber 118.85 acres 95,072 Peper 7.4 acres 3,700 Coffee 45-5 13,650 . 1,54,222 5. .....

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..... is another category of land classified and valued by the approved value. The recitals and the schedules in these three documents are clear enough on that point. There is no rubber cultivation either fully grown or planted in any of those areas. Perhaps years before there used to be some rubber trees in that area. But at the time of gift it squarely and clearly falls under the category of uncultivated area. It is clear to us that the extent of land under the three documents shown as rubber area is out of the 455.64 acres of uncultivated area valued by the approved valuer. So we value the property as follows :-- (a) 15.29 acres of yielding rubber area @ Rs. 4,240 per acre as in the valuation report 65,000 (b) 104.06 acres of land classif .....

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..... to education abroad only if there is facility for such education in India. The GTO has not ascertained from the assessee as to what is the course of education which the donor wants the donee to undergo in India or in U.S.A. Nor has he called upon the assessee to explain the same. Even according to the GTO the travel restrictions to U.S.A. apply only if there is facility for such education in India. Without ascertaining the proposed course of education either in India or abroad, we find it difficult to understand how the GTO and the AAC came to the conclusion that there is facility for such education in India and that therefore there will be foreign exchange difficulty to travel to U.S.A. and that therefore it has to be considered only as a .....

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