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Nature of agricultural land sold - In the activities permitted on conversion of the land into farm house...

Nature of agricultural land sold - In the activities permitted on conversion of the land into farm house is restricted to the environmental friendly residence. Therefore, the land use was changed from agriculture to environmental friendly residence and no more an agricultural land. Once the land in question was no more an agricultural land at the time of transfer, then the same will not be considered as agricultural land for the purposes of section 2(14) of the Act. .....

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