https://www.taxtmi.com/caselaws?id=39993 Forest land covered with spontaneous natural growth is not "agricultural land" for estate duty purposes merely because it may later be capable of cultivation. The statutory expression must be read in context, and land remains non-agricultural unless there is evidence of clearing, preparation, setting apart, or actual agricultural use. A claim to exemption on the basis of agricultural land is an exemption claim, so the burden of proof lies on the accountable person. On the facts, the lands were used as forest land for timber and fuel wood, no agricultural character was shown, and inclusion in the assessable estate was upheld. en-us Tue, 24 Aug 1976 00:00:00 +0530 Tue, 25 Jul 2017 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39993 Forest land covered with spontaneous natural growth is not "agricultural land" for estate duty purposes merely because it may later be capable of cultivation. The statutory expression must be read in context, and land remains non-agricultural unless there is evidence of clearing, preparation, setting apart, or actual agricultural use. A claim to exemption on the basis of agricultural land is an exemption claim, so the burden of proof lies on the accountable person. On the facts, the lands were used as forest land for timber and fuel wood, no agricultural character was shown, and inclusion in the assessable estate was upheld. Case-Laws Indian Laws Tue, 24 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39993