W.T.AS. NOS.74/LB TO 76/LB OF 1987-88 versus W.T.AS. NOS.74/LB TO 76/LB OF 1987-88
Section 7 of the Wealth Tax Act 1963 Section 7 / 16th was levied from the property inheriting property on the Assessing Officer of agricultural land heritage property shops but the return value of the shops was not accepted but first The appellate forum upheld the same justification adopted at height if the nature of the property had been changed by closing its cultivation and converting it into sale plots, the property would be considered non-agricultural, if not for the next ten years. Agricultural Agricultural Review Officer cted to increase collection of shop prices for next two years It was instructed to change the valuation on the basis of the value of the \ mansion valuation.
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