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TMI Blog2019 (6) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... d in question has been converted qua use. This statement is also noticed, which means, post 2011, there will be no claim by the writ petitioner under said Act. Order - The impugned order made by the first respondent is set aside. Though obvious, it is made clear that impugned order is set aside solely for the purpose of facilitating the authority to hear afresh (in the light of new plea raised by writ petitioner). First respondent is directed to hear the revision afresh in the light of the additional/new plea which the writ petitioner has raised, i.e., plea that the land in question is agricultural land. It is made clear that all pleas, arguments and questions pertaining to the agricultural land new plea of the writ petitioner are l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 23.03.2018 bearing Reference No.C.No.120(8)/PCIT- 1/CBE/2016-17 made by the first respondent (hereinafter 'impugned order' for the sake of brevity, convenience and clarity) has been called in question in the writ petition. 5. There is no dispute or disagreement that the impugned order of the first respondent is an order that has been made under Section 25 of 'The Wealth Tax Act, 1957' (hereinafter 'said Act' for brevity). 6. To be noted, the impugned order has been made by the first respondent in exercise of revisional powers in a revision petition under Section 25 of said Act. 7. It may be necessary to read this order in conjunction with and in continuation of pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records of the Government and used for agricultural purposes. As held by various Court rulings, a land may be agricultural land on Revenue records, however, if it is not cultivated, it cannot be held to be agricultural land. The petitioner has not claimed to have cultivated the lands, but he only claims that the lands are agricultural lands. The petitioner himself had in the Wealth tax returns declared the lands as 'vacant sites'. Therefore, the lands have been rightly brought to tax as urban lands, going by the definition of urban land as envisaged under the Wealth Tax Act, 1957.....' 11. From the aforesaid trajectory of the hearing in the writ petition as well as the rival plea pertaining to the agricultural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority to hear afresh (in the light of new plea raised by writ petitioner). b) first respondent is directed to hear the revision afresh in the light of the additional/new plea which the writ petitioner has raised, i.e., plea that the land in question is agricultural land. c) it is made clear that all pleas, arguments and questions pertaining to the agricultural land new plea of the writ petitioner are left open to be agitated before the first respondent revisional authority and the revisional authority shall consider the same and decide on the same in accordance with law. d) the revisional authority shall afford an opportunity of personal hearing to the writ petitioner before passing orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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