TaxTMI 
TaxTMI 
2006 (4) TMI 71
X X X X Extracts X X X X
X X X X Extracts X X X X
...., the Tribunal was justified in holding that the land was non-agricultural land, as the assessee had obtained permission to divert the land for agricultural operations were carried on by way of only a stop gap activity pending sale of the said land ?" 2. Counsel for the party aggrieved submitted that the said question is covered by the order of the Gujarat High Court in the case of Himatlal Govin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e was not to carry on cultivation but to divert the said land for non-agricultural purposes with an intention to develop a residential colony. Layout plan for development of residential colony was approved by the Regional Office, Town and Country Planning, Indore, on February 13, 1979. The assessee moved an application to the Revenue authorities for permission to divert the said land for non-agric....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l land for the purposes of the Tenancy Act, and the law requires that the sale of agricultural land or non-agriculturist permission under section 63 of that Act is necessary and considering the provisions of the Bombay Land Revenue Code that the permission was necessary and in the absence of the permission the nature of land does not change. Under section 172 of the M. P. Revenue Code, if a Bhumis....