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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: Whether a tank used for agricultural or horticultural purposes falls within the definition of "land" under Section 2(f) of the Bihar Land Reforms (Fixation of Ceiling Area and Acquisition of Surplus Land) Act, 1961.
Analysis: The definition of "land" is an inclusive one and enlarges the ordinary meaning of the term. Section 2(f) not only refers to land used or capable of being used for agriculture or horticulture, but also includes specific categories such as orchards, kharhur, pasturage, forest land, homestead and land perennially submerged under water. The reference in Explanation I to a tank appurtenant to a homestead, and the inclusion in Section 4(f) of "even land perennially submerged under water" as Class VI land, show that the statute contemplates land under water bodies in appropriate cases. The words "even land" indicate level land submerged under water and exclude riverbeds, not tanks used for irrigation or agricultural support. The object of the Act cannot be used to defeat the plain and expanded statutory language.
Conclusion: A tank meant to provide water for agricultural or horticultural purposes is land within the meaning of the Act.
Ratio Decidendi: Where a statute employs an inclusive definition that expressly enlarges the ordinary meaning of "land", courts must give effect to the expanded statutory text and treat land supporting or appurtenant to agricultural use, including tanks used for such purposes, as covered by the definition.