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Issues: Whether the tea estate property in suit was agricultural land within the meaning of the pre-emption law.
Analysis: The definition of agricultural land under the pre-emption statute was read with the definition of land in the Punjab Alienation of Land Act, 1900. On the facts, both courts had held that the tea garden fell within that definition, and the Board found no reason to disturb that conclusion.
Conclusion: The property was agricultural land within the statutory meaning, and the challenge failed.