SEO Sai Gr. Hosp.
210818 Points
Joined July 2016
Circular No. 2(WT) of 1968 dt. 16/03/1968
A land may be treated as Agricultural land if the following conditions are satisfied;
1. Land Revenue/Agricultural cess is paid.
2. Agricultural operations are carried out from year to year.
3. It has not been put to non-agricultural use.
Refer: article.asp?ArticleID=6495