1981 (3) TMI 96

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.... the assessee is entitled to the exemption under section 2(e)(1)(ii) of the Wealth-tax Act, 1957 ("the Act") in respect of his house known as "Garhi", situated in Chhoti Sadri. 2. The appellant is an ex-Jagirdar of the erstwhile estate of Udaipur. He holds about 72 bighas of land around the township of Bari Sadri. The said lands are under the assessee's self-cultivation which of course is done ....

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.... (1) in relation to the assessment year commencing on the 1st day of April, 1969 or any earlier assessment year--- (i) (ii) any building owned or occupied by a cultivator of, or receiver of rent or revenue out of, agricultural land: Provided that the building is on or in the immediate vicinity of the land and is a building which the cultivator or the receiver of rent or revenue by reason....

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....pation of the Jagirdar for more than 200 years and that it was the official residence and the said building was not in connection with the user of the land as an or agriculturist. 5. We have carefully examined the rival submissions and have also looked at the facts on record. Whatever might have been the past history of the assessee's forefathers, so far as the assessee is concerned, the facts ....

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....y of the land of the assessee. The assessee's submission is that part of his land is situated at a distance of about 7 Jaribs, i.e., about 154 yds., from the house and another piece of land about 10 Jaribs, i.e., about 220 yds., from the said house. The other lands belonging to him, which are being cultivated, are about 10 Jaribs to 12 Jaribs, i.e., 220 yds. to 240 yds., away from the said house. ....