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TMI Blog1987 (1) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... red in accepting the plea of the assessee that the land belonging to the assessee was agricultural land for the purpose of the WT Act. The WTO while making the assessment for various years, valued the land belonging to the assessee at different rates for different years as given in his assessment order. He also noted the fact that in a statement made before him, it had been admitted that in 1974 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly upto 1980-81. 2. When the matter came before the AAC, he accepted the plea of the assessee for exemption under s. 5(1A) of the WT Act in respect of the lands and he mentioned that the WTO had admitted the land to be agricultural land. it is against this finding of the AAC that the department has filed these appeals. It has been submitted before us by the Departmental representative that the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aracter of the land changed has not been brought on record. 3. On behalf of the assessee written submission has been made and we have gone through that. After going through that submission, we are of the view that the factual position requires to be looked into for these years as well. The precise time when the agricultural operation stopped or the land stopped giving agricultural produce and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al character of the land ceased to be such in these years. Courts have laid down standard for determining the nature and character of the land. Those standards should be applied and then the WTO should give a clear finding about the nature of the land. By making general observations the nature and character of the land cannot be determined. With these observations, we set aside the order of the AA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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