agriculture Land

" Tax liabilities on sold plots and whose liabilities?"

Actually you have messed up the issue.......... When rural agricultural land is sold........... there is no tax liability.............. but you have sold the plots without 'title certificate' i.e. without converting land into non-agricultural usage (may be without stamp duty & registration)........... which makes 'khichadi' of the issue............ So, only Governmental officers will solve/settle the problem.......

Clarify whether the land is rural or urban agricultural land?

Check municipal or town planning or Patwari record........

Any gains from transfer of rural agricultural land is tax-exempt........... So which tax liability you are asking?

You cannot register the partition/pieces of such land unless plan approved by collector.