In the result, the Revenue’s appeal is allowed on the aforesaid terms
Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble
transfer stands clearly defined by law. It would, given its nature, not even fetch the price applicable to an agricultural land. And, further, stands sold as an, urban, vacant piece of land, with, rather, no agriculture potential, which normally a piece of land, unless the soil quality is very poor, has. That is, was not an agricultural land