https://www.taxtmi.com/caselaws?id=192904 Land used for raising casuarina trees can fall within the Karnataka Land Reforms Act's broad concept of agricultural land, because cultivation includes human effort such as preparing soil, planting, watering, manuring and tending trees for agricultural produce. On that basis, raising casuarina trees was treated as cultivation and not excluded merely because the crop was not food-based. Where the Tribunal's enquiry under Section 48-A was found to be defective and the party had not been given a proper opportunity to establish the claim, the matter should not be finally decided on an incomplete record; it was remitted for fresh enquiry and disposal according to law. en-us Tue, 23 Jun 1981 00:00:00 +0530 Sat, 01 Jul 2017 13:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192904 Land used for raising casuarina trees can fall within the Karnataka Land Reforms Act's broad concept of agricultural land, because cultivation includes human effort such as preparing soil, planting, watering, manuring and tending trees for agricultural produce. On that basis, raising casuarina trees was treated as cultivation and not excluded merely because the crop was not food-based. Where the Tribunal's enquiry under Section 48-A was found to be defective and the party had not been given a proper opportunity to establish the claim, the matter should not be finally decided on an incomplete record; it was remitted for fresh enquiry and disposal according to law. Case-Laws Indian Laws Tue, 23 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192904