https://www.taxtmi.com/caselaws?id=185434 Land situated within eight kilometres of municipal limits is treated as urban land under the Wealth-tax Act unless construction is legally prohibited altogether under the applicable law. A requirement of prior Collector's permission under section 65 of the Bombay Land Revenue Code, 1879 does not amount to a complete prohibition on construction; it only regulates non-agricultural use. Because construction was not impermissible in law, the statutory exclusion from urban land was unavailable. The lands were therefore included in net wealth, and the value of the lands was sustained in taxation. en-us Fri, 21 Sep 2012 00:00:00 +0530 Fri, 12 Aug 2016 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185434 Land situated within eight kilometres of municipal limits is treated as urban land under the Wealth-tax Act unless construction is legally prohibited altogether under the applicable law. A requirement of prior Collector's permission under section 65 of the Bombay Land Revenue Code, 1879 does not amount to a complete prohibition on construction; it only regulates non-agricultural use. Because construction was not impermissible in law, the statutory exclusion from urban land was unavailable. The lands were therefore included in net wealth, and the value of the lands was sustained in taxation. Case-Laws Wealth-tax Fri, 21 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185434