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TMI Blog2019 (6) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... petition and both the respondents are official respondents. 2. This case was listed under the caption 'ADJOURNED ADMISSION' before this Court today. Be that as it may, with the consent of learned counsel on both sides, the main writ petition itself is taken up and disposed of. 3. Short facts imperative for disposal of the instant writ petition alone are set out. 4. An order dated 23.03.2018 bearing Reference No.C.No.120(8)/PCIT- 1/CBE/2016-17 made by the first respondent (hereinafter 'impugned order' for the sake of brevity, convenience and clarity) has been called in question in the writ petition. 5. There is no dispute or disagreement that the impugned order of the first respondent is an order that has been made under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in paragraph 4 of the counter affidavit and the relevant portion of paragraph 4 of the counter affidavit reads as follows: '......The Act mentions that urban land does not include land classified as agricultural land in the records of the Government and used for agricultural purposes. As held by various Court rulings, a land may be agricultural land on Revenue records, however, if it is not cultivated, it cannot be held to be agricultural land. The petitioner has not claimed to have cultivated the lands, but he only claims that the lands are agricultural lands. The petitioner himself had in the Wealth tax returns declared the lands as 'vacant sites'. Therefore, the lands have been rightly brought to tax as urban lands, going ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside. Though obvious, it is made clear that impugned order is set aside solely for the purpose of facilitating the authority to hear afresh (in the light of new plea raised by writ petitioner). b) first respondent is directed to hear the revision afresh in the light of the additional/new plea which the writ petitioner has raised, i.e., plea that the land in question is agricultural land. c) it is made clear that all pleas, arguments and questions pertaining to the agricultural land new plea of the writ petitioner are left open to be agitated before the first respondent revisional authority and the revisional authority shall consider the same and decide on the same in accordance with law. d) the revisional authority shall afford an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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