https://www.taxtmi.com/caselaws?id=273302 The character of land must be ermined on evidence of its physical features, situation and actual use, and not on a blanket presumption that all land is agricultural or that municipal location alone makes it non-agricultural. The High Court held that the authorities had not conducted the required factual inquiry or allowed evidence on the nature of the land before applying the Land Revenue Code. Their findings were therefore unsustainable for material irregularity, and the matter was quashed and remanded to the competent authority for fresh decision after proper evidence and consideration. en-us Fri, 12 Sep 1997 00:00:00 +0530 Fri, 15 Jun 2018 14:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273302 The character of land must be ermined on evidence of its physical features, situation and actual use, and not on a blanket presumption that all land is agricultural or that municipal location alone makes it non-agricultural. The High Court held that the authorities had not conducted the required factual inquiry or allowed evidence on the nature of the land before applying the Land Revenue Code. Their findings were therefore unsustainable for material irregularity, and the matter was quashed and remanded to the competent authority for fresh decision after proper evidence and consideration. Case-Laws Income Tax Fri, 12 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273302