Agricultural-land status depends on the cumulative indicators...

Agricultural-land status depends on the cumulative indicators applied in Sarifabibi, including land classification in registered deeds and revenue records, purchaser status and intended use, and the taxpayer's treatment of sale gains. Land described as industrial-purpose, recorded as fallow, sold for non-agricultural use and offered to tax as capital gain was treated as a capital asset rather than agricultural land. Relief for reinvestment in agricultural land requires fulfilment of the statutory conditions, including agricultural use of the transferred land during the prescribed period; industrial-purpose replacement land did not qualify. An unchallenged revisionary order cannot be contested through an appeal from the consequential assessment.