(1.) WE do not feel it necessary to interfere with the decision of the lower Court. The question whether land is or is not agricultural is largely a question of fact and we consider that the term agricultural as used in proviso C to Section 3 of Act IV of 1938 must be read in the sense in which it is used in the relevant section of the District Municipalities Act and not in any narrow sense which might be spelt out of the definition of agriculturist in Section 3(ii)(a) of Act IV of 1938.
(2.) THE appeal is dismissed with costs.