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In between agricultural land and the nearest municipality if there is a mountain or lake or private lands or government properties and in such other cases where the public has no access to reach the municipality the distance has to be measured only through the access road and not in a straight line or horizontal plane. - HC

Income Tax - In between agricultural land and the nearest municipality, if there is a mountain, or lake or private lands or government properties, and in such other cases, where the public has no acce .....

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