https://www.taxtmi.com/caselaws?id=8281 For wealth-tax purposes, the character of land is determined by its inherent nature and ordinary user at the relevant valuation date, and temporary requisition by the Government does not by itself convert agricultural land into non-agricultural land. The land remained assessed to land revenue, was irrigated by canal water, and grass was grown on it as a crop; its agricultural surroundings and the duty to restore requisitioned property supported retention of its basic character. Inclusion in a town planning scheme and location within municipal limits were not enough to alter that character. The land was therefore agricultural land within section 2(e)(i) of the Wealth-tax Act, 1957, and not includible in taxable wealth. en-us Wed, 09 Dec 1970 00:00:00 +0530 Thu, 09 Apr 2009 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8281 For wealth-tax purposes, the character of land is determined by its inherent nature and ordinary user at the relevant valuation date, and temporary requisition by the Government does not by itself convert agricultural land into non-agricultural land. The land remained assessed to land revenue, was irrigated by canal water, and grass was grown on it as a crop; its agricultural surroundings and the duty to restore requisitioned property supported retention of its basic character. Inclusion in a town planning scheme and location within municipal limits were not enough to alter that character. The land was therefore agricultural land within section 2(e)(i) of the Wealth-tax Act, 1957, and not includible in taxable wealth. Case-Laws Wealth-tax Wed, 09 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8281