TMI Blog2000 (7) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the assessee-appellant, Gaj Singh, the erstwhile Maharaja of Jodhpur. Leave was granted restricted to the following three questions : "(1) Whether the immovable properties referred to in para. 7 of the Settlement Commission's order should be valued under rule 1BB even for the assessment years prior to 1979-80 ? (2) Whether the value of the Sardar Samand Palace is exempt from wealth- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gricultural land : Provided that such building or group of buildings is on or in the immediate vicinity of the land and is required by the cultivator or the receiver of rent or revenue, by reason of his connection with the land". The assessee opted to adopt the Umed Bhavan Palace as his house for the purposes of exemption under section 5(1)(iii), which is specific for the purpose. It is difficu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vanced before us. In any event, a statement of that nature is not proof of any kind. The claim under clause (ivb) is rejected. As to the third question, the argument is that the Jodhpur Fort is exempt under clause (xii) of section 5(1). That clause reads : "any works of art, archaeological, scientific or art collections, books or manuscripts belonging to the assessee and not intended for sale". ..... X X X X Extracts X X X X X X X X Extracts X X X X
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