https://www.taxtmi.com/caselaws?id=175694 Land used for horse-breeding and fodder cultivation was not treated as exempt under Section 6(xvii) of the U.P. Imposition of Ceiling on Land Holdings Act, 1960 because the exemption was confined to specialised farms expressly covered by the statutory scheme and rules. The provision referred to poultry farming and dairying, while other specialised farms depended on prescription under Section 44 and Rule 4(4); horse-breeding was not included. The word "and" could not be read as "or" to expand the exemption, and the fodder explanation was not wide enough to cover fodder grown for other purposes. en-us Thu, 06 May 1971 00:00:00 +0530 Thu, 03 Dec 2015 10:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175694 Land used for horse-breeding and fodder cultivation was not treated as exempt under Section 6(xvii) of the U.P. Imposition of Ceiling on Land Holdings Act, 1960 because the exemption was confined to specialised farms expressly covered by the statutory scheme and rules. The provision referred to poultry farming and dairying, while other specialised farms depended on prescription under Section 44 and Rule 4(4); horse-breeding was not included. The word "and" could not be read as "or" to expand the exemption, and the fodder explanation was not wide enough to cover fodder grown for other purposes. Case-Laws Indian Laws Thu, 06 May 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175694