TMI Blog1970 (9) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... essment years 1957-58 to 1963-64, the market value of the lands comprised by S. Nos. 184, 179/2 and 112/1 of Memnagar, Ahmedabad, should be included or not. The Tribunal has in the second appeal preferred by the assessee taken a view that the lands are agricultural lands and, therefore, their market value should not be included for the purpose of computing the net wealth of the assessee for the assessment years in question. The Commissioner has, therefore, preferred this reference. Short facts of this case are that the respondent-assessee, Narandas Motilal, is being assessed in his individual capacity. In the year 1952, on the death of his adoptive father, he inherited two plots of land. One plot bearing survey Nos. 184 and 179/2 admeasurin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... namely, 1957-58, 1958-59, 1959-60, 1960-61, 1961-62, 1962-63 and 1963-64, the relevant valuation dates of which are respectively March 31, 1957, March 31, 1958, March 31, 1959, March 31, 1960, March 31, 1961, March 31, 1962, and March 31, 1963. In the course of the assessment before the Wealth-tax Officer, the assessee raised the contention that the plots of land covered by the above mentioned survey numbers were agricultural lands on all the se valuation dates and, therefore, they were not liable to the payment of wealth-tax. This contention of the assessee was rejected by the Wealth-tax Officer with the result that the assessee preferred an appeal before the Appellate Assistant Commissioner, who found that the lands were situated withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overed by a draft scheme under the Town Planning Act and that it was only after the lands were covered by the Town Planning Act that the assessee preferred to plot them out and subsequently sold these plots to different persons at different times, on the basis of yardage. According to the learned Advocate-General, therefore, even though it is proved that the assessee has continued to use the lands for agricultural purposes throughout the relevant period, their character has definitely been changed. As against this, it was contended by Mr. Kazi, the learned advocate of the assessee, that the character of the land would not change by the mere application of the Town Planning Act and the plotting out of the lands. It was pointed out by Mr. Kaz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rately-discussed the tests which can be applied for determining whether a particular piece of land is agricultural land or not. While discussing this point, this court has made the following observations, which are very pertinent to the facts of the case under our consideration : " If the land is used for agricultural purposes, ordinarily it would be correct to say that the land is agricultural land and vice versa. But even this test may not always furnish a correct answer, for there may be cases where land admittedly non-agricultural (such as a building site) may be used temporarily for agricultural purposes. In such cases it would not be correct to say that merely because the land is in fact being used for agricultural purposes, it is agr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant period, the lands have been so situated that they could not have been put to any other use except that of agriculture. It is an admitted position that in the area roundabout, there was no building activity. The land was not approachable by any road to the residential locality of Navrangpura and other societies to which reference is made, by the Appellate Assistant Commissioner in his order. It is in evidence that neither the assessee nor the persons to whom the assessee has sold different plots of land have, at any time, made any attempt to put this land to non aaricultural use. As a matter of fact, there is absolutely no evidence in the record going to show that even the purchasers have made, any attempt to carry on any non-a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anged. Of course, Plotting Out of the land and the sale of these pots on yardage basis would always furnish some evidence about the real character of the land. But, in this case, the evidence is not found to be potent enough to displace the presumption about the agricultural character of this land. As already stated above, the lands were not only put to agricultural use but they were so situated that they could not have been used for buildidg or non-agricultural purpose at any time during the relevant period. Therefore, the fact that the lands were plotted out and sold on yardage basis, would not be sufficient for changing its character. Taking, therefore, all these facts and circumstances of the case into consideration, we find no reason ..... X X X X Extracts X X X X X X X X Extracts X X X X
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