COMMISSIONER OF INCOME TAX Vs. SUKHPAL SINGH

JUDGEMENT

(1.) THIS order shall dispose of WT Case Nos. 9 to 14 of 1990 and 7 of 1997, as common questions of law and facts are involved therein. For the sake of convenience, facts are being extracted from WT Case No. 9 of 1990.

(2.) THE dispute in the present case relates to the classification of land of the assessee. The Revenue has filed the present case for a direction to refer the following question of law for opinion of this Court : - - "Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that various lands owned by the assessee should not be considered to be non -agricultural for the purpose of computing his net wealth, even if the lands in question were put to sale in the shape of plots as per the planned maps as also the khasra Girdawari obtained from the Revenue Department for the period from 1972 -73 to 1980 -81 show the lands either under plots or vacant except a small portion (in which the residential house is situated) which was shown under a small garden and a residential house -

(3.) IT is not disputed that for the assessment year in question agricultural land was not exigible to wealth -tax. It is to be noticed that the expression 'agricultural land' has not been defined either in the WT Act, 1957 or in the IT Act, 1961 but it is settled law that mere potential for agricultural use is not enough to decide the character of land.