https://www.taxtmi.com/caselaws?id=37899 Actual user of land at the relevant date is the decisive test for its agricultural character under the Wealth-tax Act, and revenue records provide prima facie support for that classification. Land cultivated at the date of sale was treated as agricultural despite prior brick-making use, its location within municipal and town-planning limits, or its potential for non-agricultural development. A cultivation arrangement was not disqualified as a mere stop-gap on the facts stated, and permissions under the Bombay Tenancy and Agricultural Lands Act and the Bombay Land Revenue Code did not by themselves alter the land's character at the date of sale. en-us Tue, 10 Oct 1978 00:00:00 +0530 Thu, 01 Apr 2010 16:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37899 Actual user of land at the relevant date is the decisive test for its agricultural character under the Wealth-tax Act, and revenue records provide prima facie support for that classification. Land cultivated at the date of sale was treated as agricultural despite prior brick-making use, its location within municipal and town-planning limits, or its potential for non-agricultural development. A cultivation arrangement was not disqualified as a mere stop-gap on the facts stated, and permissions under the Bombay Tenancy and Agricultural Lands Act and the Bombay Land Revenue Code did not by themselves alter the land's character at the date of sale. Case-Laws Wealth-tax Tue, 10 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37899