Supreme Court · 1976 INSC 171 · Decided 6 August 1976
Commissioner of Wealth-Tax, Andhra Pradesh v. Officer-In-Charge (Court of Wards) Paigah
- Court
- Supreme Court of India
- Citation
- 1976 INSC 171 · [1977] 1 S.C.R. 146
- Case number
- CIVIL APPEAL No. 2552/1969
- Decided
- 6 August 1976
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, R.S. SARKARIA, P.N. SHINGAL, JASWANT SINGH (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 132, 133; Income Tax Act
Headnote
c D Wealth Tax Act (27 of 1957)-Agricultural Lands, What are-Tests for determining. The assessee was the owner of more than I 00 acres of land within municipal limits and enclosed by a compound wall. The land was adjacent to a tank, had two wells ih it, was capable of being used to )and revenue as agricultural land, but had not been actually put to any non.agricul!ural use. · The HiQ:h Court held that the land was 'agricultural land' under s. 2(e) (i) of' the Wealth. Tax Act, 1957 and exempt from wealth tax on the basis that, (1) the expression 'agricultural
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