IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. W.T.A. No.24 of 2010 Date of decision: 6.4.2011 Rajiv Kumar. -----Appellant. Vs. Commissioner of Wealth Tax. -----Respondent and connected cases being WTA Nos.25 and 26 of 2010 CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Pankaj Jain, Advocate for the appellant. --- ADARSH KUMAR GOEL, J. This order will dispose of W.T.A. Nos.24 to 26 of 2010, as it is stated the all the appeals involve common questions. W.T.A. No.24 of 2010 has been preferred by the assessee under Section 27A of the Wealth Tax Act, 1957 (for short, “the Act”) against the order of the Tribunal dated 29.6.2009 in WTA No.43/CHD/2008 for the assessment year 2003-04 claiming following substantial questions of law:- “i) Whether on the true and correct interpretation of the provision of section 2(ea) of Wealth Tax Act, 1957 r.w. Explanation (b) “Urban Land” does not admit any W.T.A. No.24 of 2010 other definition than the one to include agricultural land being used for the purposes of agriculture? ii). Whether on the inclusion of agricultural land in definition of Urban Land there has to be ignored the legislative intent expressed through Finance Minister’s speech, Notes on Clauses, Memorandum of explaining the provisions & Circular No.636 dated 21.08.1992 w.e.f. 01.04.1993 for charging the wealth tax? iii) Whether the order is sustainable by not appreciating that as per Article 246 r.w. List-1 of 7th Scheduled Item No.86 the tax on the capital value of agricultural lands can not be levied by the Parliament and hence the interpretation rendered is unconstitutional?” Learned counsel for the assessee fairly states that the matter is covered against the assessee by order of this Court dated 8.9.2003 in W.T.A. No.1 of 2003 in Jagraj Singh Mann v. CWT, Patiala & another. Accordingly, these appeals are dismissed. A photocopy of this order be placed on the file of each connected case. (ADARSH KUMAR GOEL) JUDGE April 06, 2011 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2