https://www.taxtmi.com/caselaws?id=176542 Land within an urban agglomeration is excluded from urban land status under the Urban Land (Ceiling and Regulation) Act, 1976 only if it is mainly used for agriculture; the statutory meaning of "agriculture" is limited, and revenue records or the master plan are not conclusive. Because the material showed the land was being used for a brick kiln, with only a small portion used otherwise, it was not mainly agricultural in character. The land therefore remained available for ceiling computation, and the High Court's view that it was exempt was incorrect. en-us Wed, 19 Nov 1997 00:00:00 +0530 Thu, 24 Dec 2015 12:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176542 Land within an urban agglomeration is excluded from urban land status under the Urban Land (Ceiling and Regulation) Act, 1976 only if it is mainly used for agriculture; the statutory meaning of "agriculture" is limited, and revenue records or the master plan are not conclusive. Because the material showed the land was being used for a brick kiln, with only a small portion used otherwise, it was not mainly agricultural in character. The land therefore remained available for ceiling computation, and the High Court's view that it was exempt was incorrect. Case-Laws Indian Laws Wed, 19 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176542