2013 (7) TMI 1116

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..... easuring 61 Acres and 22 Guntas of land comprised in Sy. Nos.32, 37/19, 37/20, 37/21, 37/25 and 37/32 of Aklenahalli, kasaba hobli, Devanahalli Taluk, Bangalore Rural District, an assessee for the purpose of agricultural income and Wealth-tax under the Wealth-tax Act, 1957, having filed a return for the assessment year 2005-06, declaring that the agricultural lands are exempt from tax under the We .....

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..... ty (BIAPPA) had notified 214 localites/villages including the land in question for the purpose of urbanization/development, also falling within the municipal limits of Devanahalli Municipality, held that the agricultural lands were "urban lands" liable to wealth-tax, by the assessment order dated 28.03.2013 Annexure 'G', followed by a demand notice Annexure 'H'. Hence, th .....

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..... he Deputy Commissioner applies his mind and extends permission, based upon the purpose for which the land is notified in the master plan under Section 13 of the Karnataka Town and Country Planning Act, 1961, the land of the petitioner continues to be classified as agricultural land, liable to land revenue. 3. In that view of the matter, the respondent fell in error in concluding that since the pe .....

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