https://www.taxtmi.com/caselaws?id=274414 An inclusive statutory definition of "land" must be read to enlarge its ordinary meaning where the text expressly covers land used or capable of being used for agriculture or horticulture, together with specified categories such as orchards, pasturage, forest land, homestead and land perennially submerged under water. On that construction, the Act also contemplates water-covered land in appropriate cases, and the reference to a tank appurtenant to a homestead supports inclusion of tanks serving agricultural or horticultural use. The phrase "even land" in the relevant provision is directed to level land submerged under water and does not exclude tanks used for irrigation or agricultural support. A tank meant to provide water for agricultural or horticultural purposes is land within the Act. en-us Tue, 07 Jul 2009 00:00:00 +0530 Mon, 13 Aug 2018 11:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274414 An inclusive statutory definition of "land" must be read to enlarge its ordinary meaning where the text expressly covers land used or capable of being used for agriculture or horticulture, together with specified categories such as orchards, pasturage, forest land, homestead and land perennially submerged under water. On that construction, the Act also contemplates water-covered land in appropriate cases, and the reference to a tank appurtenant to a homestead supports inclusion of tanks serving agricultural or horticultural use. The phrase "even land" in the relevant provision is directed to level land submerged under water and does not exclude tanks used for irrigation or agricultural support. A tank meant to provide water for agricultural or horticultural purposes is land within the Act. Case-Laws Indian Laws Tue, 07 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274414