appellant assured the
respondent no. 1 on 28.1.1997 through a letter that
land lease may be treated as 'pass through' subject to
provision contained ... local cess and 10% local cess surcharge
for Lease of Paramboke land for commercial purpose.
viii) On 10.11.1998, the respondent no. 1 sent a
draft
whether the land sold by the assessee is
agricultural land or not? No doubt, the land is classified as dry land ... land is classified as
agricultural land. It is a fact that the lands are classified as wet land,
dry land and land belonging to Government
further stated
that as per Government Notification dated 17.02.2010
Gramakantha Paramboke land occupied prior to 26.02.2006 and
used for homestead purpose shall be settled ... Settlement of Khasmahal
and Nazul, leased out and Gramakantha Paramboke Abadi land
occupied prior to 26.02.2006 and used for homestead purpose,
shall be made
which is classified as Meikkal paramboke
(grazing land), which is being used traditionally for several hundred years, as grazing
land, and the landscape is almost
