agriculure land in rural area

No. Because,the actual user to which the land is being put should furnish prima facie evidence of the true nature or character of the land and, therefore, whenever a question arises whether a particular land is agricultural land or not, primarily regard must be had to the purpose for which the land is being actually used at or about the relevant time and that would ordinarily provide a satisfactory answer to the problem - Rasiklal Chimanlal Nagri v. CWT [1965] 56 ITR 608 (Guj.).