Summarize the following court judgment. N: Civil Appeals Nos. 2552 2556 of 1969. (From the Judgment and Order dated 26.11.1968 of the Andhra Pradesh High Court in Case Referred No. 40/64 arising from R.A. Nos. 1709 1713/62 63). B. Sen	 S.P. Nayar for the Appellants. K. Vasudeva Pillai	 H.R. Puri and P.K. Pillai for the respondent. The Judgment of the Court was delivered by BEG	 J. Civil 'Appeals Nos. 2552 2556 of 1969	 are directed against a judgment of the Full Bench of the High Court of Andhra Pradesh. The case was certified as fit under Articles 132 and 133 of the Constitution for an appeal to this Court. The question involved	 as framed in the Andhra Pradesh Case is	 on the facts and circumstances of the present case are certain lands situated at Begum pet	 Lalguda	 Jaiguda	 Subzimandi	 Yerraguda	 Zamboorkhana and Vicarabad	 "agricultural lands" within the meaning of section 2(e) (i) of the Wealth Tax Act (hereinafter referred to as 'the Act ') ? If any of the lands mentioned above are agri cultural lands	 as defined by the Act	 they would be excluded from the definition of "assets" given in Section 2(e) of the Act	 and	 therefore	 exempt from wealth tax. Section 2(e) says: "2(e) 'assets ' includes property of every description	 movable or imovable	 but does not include XXX XXX XXX XXX (i) agricultural land and growing crops	 grass or standing tress on such land;" The word 'agricultural land ' occurs in entries 86	 87 and 83 of List 1 to 7th Schedule of our Constitution relating to matters on which Parlia ment may legislate. Entry 86 here says :" Taxes on the capital value of the assets	 exclusive of agricultural land of individuals and companies; taxes on the capital of companies:" Entries 87 and 88 deal with Estate duty and duties of succes sion to property and each of them excludes agricul tural land from property on which 148 taxes may be levied by Parliament. Entry 18 of List II giving subjects of exclusively state legis lation says: "Land	 that is to say	 rights in or over land	 land	 tenures including the relation of landlord and tenant	 and the collection of. rents	 transfer and alienation of agricultural land; land improvement and agricultural loans; colonization. " It is thus clear that "agricultural land" is only a species of land. The main question before us is whether it should stand for all land which is capable of being utilised for agricultural purposes or for some land which either is being actually used or has been set apart or prepared for use for agricultural purposes so as to indicate the inten tion of the owner or occupier of the land to put it to agricultural uses. This raises the further question:What is an agricultural purpose or agri culture ? The term "agriculture" was discussed very thoroughly by this Court in Commissioner of Income Tax	 West Bengal	 Calcutta vs Raja Benoy Kumar Sahas Roy.(1) This Court said there (at p. 472 473): "The term 'agriculture ' and 'agricultural purpose ' not having been defined in the Indian Income tax Act	 we must necessarily fall back upon the general sense in which they have been under stood in common parlance. 'Agriculture ' in 'its root sense means ager	 a field	 and culture	 cultivation	 cultivation of a field which of course implies expenditure of human skill and labour upon land. The term has	 however	 acquired a wider significance and that is to be found in the various dictionary meanings ascribed to it. It may be permisible to look to the dictionary meaning of the term in the absence of any definition thereof in the relevant statutes. " Therefore	 this Court	 beginning with the decision of Lord Coleridge in R.v. Peters(2)	 scanned and discussed various decisions of English and Indian Courts	 and the meanings given in var ious dictionaries of the English language	 as well as in the law dictionaries. It then reached the conclusion (at p. 510): "If the term 'agriculture ' is thus understood as comprising within its scope the basic. as well as subsequent operations in the process of agricul ture and the raising on the land of products which have some utility either for consumption or for trade and commerce	 it will be seen that the term 'agriculture ' receives a wider interpretation both in regard to its operations as well as the results of the same. Nevertheless there is present all throughout the basic idea that there must be at the bottom of it cultivation of land in the sense of tilling of the land	 sowing of the seeds	 plant ing	 and similar work done on the land itself. This basic conception is the essential sine qua non of any operation performed on the (1) [1957] 32 LT.R.p. 466 at 472 & 510. (2) 	 641. 149 land constituting agricultural operation. If the basic operations are there	 the rest of the operations found themselves upon the same. But if these basic operations are wanting the subsequent operations do not acquire the characteristic of agricultural operations. " In Raja Benoy Kumar Sahas Roy 's case (supra)	 the question before this Court was whether income from forest lands derived from sal and piyasal trees "not grown by human skill and labour" could constitute agricultural income. The test applied there was whether there was some integrated activity which could be described as agricultural operation yielding income. It was pointed out that	 although	 a mere wild or spontaneous growth of trees	 not involving the employment of any human labour or skill for raising them	 could not be agricultural income	 yet	 when there was a forest more than 150 years old	 which had been carefully nursed and attended to by its owners	 the income would be agricultural. It is true that this case is not a direct authority upon what is "agricultural land. " Nevertheless	 it goes a long way in helping us to decide what could be agricultural land. We think that this must be land which could be said to be either actually used or ordinarily used or meant to be used for agricultural purposes. In other words	 "agricultural land" must have a connection with an "agricultural user or purpose. It is on the nature of the user that the very large number of definitions and authorities discussed by this Court	 in Raja Benoy Kumar Sahas Roy 's case (supra)	 have a direct bearing. In that case	 this Court held that the wider meaning given to agri cultural operations	 such as breeding and rearing of live stock	 poultry farming	 or dairy farming will not be ap plicable. It held that the correct test to apply would be to find out whether human labour had been applied to the land itself	 in order to extract from its natural powers	 added to or aided by other natural or artificial sources of strength to the soil a product which can yield an income. In the case before us	 the question is a connected one. Here also the term "agricultural land" has not been defined. That	 however	 does not mean that the land to be considered can be divorced from its actual or natural or ordinary user. If all land which is capable of being used for agriculture	 could be intended to be excluded from "assets"	 practically every type of land	 including that covered by buildings	 would fall within that class. Hence	 it seems to us to be impossible to adopt so wide a test as would obviously defeat the purpose of the exemption given. Apparently	 agricul tural land is excluded from the definition of "assets" as it was. thought that Parliament was not competent to impose taxes which will fall on agricultural land. Whatever may be the reason for the exemption	 we think that the exemp tion is connected with the user of land for a purpose which must be agricultural It is an enactment to tax "wealth" which includes all that is ordinarily understood as "assets". 'The person claiming an exemption of any proper ty of his from the scope of his assets must satisfy the conditions of the exemption. 150 It is true that	 in Rain Benoy Kumar Sahas Roy 's case (supra)	 this Court pointed out that meanings of words used in Acts of Parliament are not necessarily to be gathered from dictionaries which are not authorities on what Parlia ment must have meant. Nevertheless	 it was also indicated there that	 where there is nothing better to rely upon	 dictionaries may be used as an aid to resolve an ambiguity. The ordinary dictionary meaning cannot be discarded simply because it is given in a dictionary. To do that would be to destroy the literal rule of interpretation. This is a basic rule relying upon the ordinary dictionary meaning which	 in the absence of some overriding or special reasons to justify a departure	. must prevail. Moreover	 it was held there that the dictionary meanings. of the word "agri cultural" were wider than what was meant by "agricultural income" as that term was used in the Income tax Act. Even if we could give a wider connotation to the term "agricul tural" than the one it carries with it in the Income tax Act	 we cannot dispense with credible evidence of at least appropriation or setting apart of the land for a purpose which could be regarded as agricultural and for which the land under consideration could be reasonably used without an alteration of its character. This	 we think	 is the minimal test of "agricultural land" which should be applied in such cases. In stating the facts of the case with regard to the Begumpet property	 which	 according to a rather surprising agreement between parties	 was to be used for reaching an inference applicable to all other lands in the case	 the High Court said: "The property at Begumpet was known as 'Begumpet Palace	 Hyderabad. ' The buildings in this property were valued at Rs. 8	81	336/ while the vacant land comprising an area of about 108 acres was valued at Rs. 15	69	052. The entire plot of land was enclosed in a compound wall and the various buildings inside it had their own compound walls. The property is situated within the limits of the Hyderabad Municipal Corporation. The land had never been actually used for agriculture	 in the sense	 that it had never been ploughed or tilled. The property is situated adjacent to the tank known as "Hussain Sagar ' on the southern side	 and there are two wells in the said land. The land was capable of being used for agriculture and land revenue was being assessed and paid in respect of the said lands. A portion of the land was acquired by the Government of Hyderabad on 15th September	 1955 and utilised by them for construc tion of buildings thereon. " The High Court then stated the views of the taxing authorities as follows: "On these facts	 the Wealth Tax Officer	 came to ' the conclusion that the lands could not be treated as 'agricultural lands ' as no agricultural operations were carried on	 in the sense of ploughing and tilling the land and raising any crop thereon. The Appellate Assistant Commissioner	 151 confirms the order of the Wealth Tax Officer on this point. The assessee preferred an appeal to the Income Tax Appellate Tribunal The Tribunal also took the view that the said land was never in. tended to be used for agriculture and that the lands were never ploughed or tilled and that the lands were situated within the limits of the Hyd erabad Municipal Corporation and that the presump tion would be that they were not agricultural lands and that the said presumption was not rebutted	 as no agricultural operations were ever carried on in the said land. On this view	 the Tribunal con firmed the order of the Appellate Assistant Commis sioner on this point. " The High Court had discussed the various mean ings of the term "agriculture" and pointed out how it had acquired a wide sweep. It also discussed a number of cases	 including Sarojini Devi vs Srikrishna	(1) which had not been followed by a Division Bench of the Andhra Pradesh High Court in Manyarn Meenakshamma vs Commissioner of Wealth Tax A.P.(2) on the ground that the Madras view	 that it was enough that the land was capable of being used for agricultural purposes	 was no longer good law in view of the pronouncement of this Court in Raja Benoy Kumar Sahas Roys case (supra). The Andhra Pradesh Division Bench had said in Smt. Manyam Meenaksharnma 's case (supra) (at p. 544) : "We are inclined to agree with the observa tion of Hegde and Ahmed Ali Khan	 JJ. in Sri Krish na Rao L. Balekeai vs Third Wealth Tax Officer that the present characteris tics and not the potentialities of a land are the proper criterion. If a land is ordinarily used for purposes of agriculture or for purposes subservient to or allied to agriculture	 it would be agricul tural land. If it is not so used	 it would not be agricultural land. The question how a land is ordinarily used would be one of fact depending on the evidence in each case. If	 for instance	 an agricultural land	 as we have interpreted above	 is left fallow in a particular year owing to ad verse seasonal conditions or to some other special reason	 it would not cease to be agricultural land. " Apparently	 the conflict between the views contained in Sarojini Devi 's case (supra) and in Smt. Manyam Meenakshamrna 's case (supra)	 had led to a reference of the case to a larger bench. The Full Bench of the Andhra Pradesh High Court	 after discussing a number of cases of various High Courts	 preferred the Madras High Court view	 principally on two grounds: firstly	 because as wide a connotation as was possible to give to the words	 "agricultural land" was preferable in a taxing statute; and	 secondly	 because the entry to the large tract of vacant land in 'the Begumpet Palace in revenue records as assessable to land revenue raised a presumption of its agricultural character. A.I.R. 1944 Mad. 401. (2) at 544. 152 The Full Bench stated its conclusions on ques tions of law as follows: "(1 ) The words 'agricultural land ' occurring in Section 2(e)(i) of the Wealth Tax Act should be given the same meaning as the said expression bears in Entry 86 of List I and given the widest meaning: (2) The said expression not having been defined in the constitution	 it must be. given the meaning which it ordinarily bears in the English language and as understood in ordinary parlance: (3) The actual user of the land for agricul ture is one of the indicia for determining the character of the land as agricultural land: (4) Land which is left barren but which is capable of being cultivated can also be 'agricul tural land ' unless the said land is actually put to some other non agricultural purpose	 like con struction of buildings or an aerodrome	 runway	 etc. thereon	 which alters the physical character of the land rendering it unfit for immediate culti vation: (5) If land is assessed to land revenue as agricultural land under the State revenue law	 it is a strong piece of evidence of its character as agricultural land: (6) Mere enclosure of the land does not by itself render it a non agricultural land: (7) The character of land is not determined by the nature of the products raised	 so long as the land is used or can be used for raising valu able plants or crops or trees or for any other purpose of husbandary: (8) The situation of the land in a village or in an urban area is not by itself determinative of its character. " The Full Bench rejecting the effect of such features as construction of a Palace and the loca tion of the land within its compound said: "The land is of a large extent of 108 acres and abuts Hussain Sagar tank and has two wells in the land itself. These indicate that the land possesses all the characteristics of agricultural land and that it is capable of being put to agri culture. It is also not disputed that the land is vacant and has not been actually put to any purpose other than agriculture and that the physical character of the land is not such as to render it unfit for immediate cultivation. The other rele vant fact is that the land has been admittedly assessed to land revenue as agricultural land under section 50 of the Hyderabad Land Revenue Act. These factors in our opinion	 strongly indicate that the land in question is agricultural land. " 153 We think that it is not correct to give as wide a mean ing as possible to terms used in a statute simply because the statute does not define an expression. The correct rule is that we have to endeavour to find out the exact sense in which the words have been used in a particular context. We are entitled to look at the statute as a whole and give an interpretation in consonance with the purposes of the statute and what logically follows from the terms used. We are to avoid absurd results. If we were to give the widest possible connotation to the words "agricultural land"	 as the Full Bench of the Andhra Pradesh High Court seemed inclined to give to the term "agricultural land"	 we would reach the conclusion that practically all land	 even that covered by buildings	 is "agricultural land" inasmuch as its potential or possible use could be agricultural. The object of the Wealth Tax Act is to tax surplus wealth. It is clear that all land is not excluded from the definition of assets. It is only "agricultural land" which could be exempted. Therefore	 it is imperative to give reasonable limits to the scope of the "agricultural land"	 or	 in other words	 this exemption had to be necessarily given a more restricted meaning than the very wide ambit given to it by the Andhra Pradesh Full Bench. The Full Bench itself saw the need for some kind of limitation to the application of "widest purpose" principle	 if one may call it that. Therefore	 evidently in an attempt to avoid the unreasonable conclusion to which too wide a definition of "agricultural land" would naturally lead to	 the Full Bench. 	 in the fourth conclusion recorded by it	 held that	 if some vacant land is actually built upon	 it changes its physical characteristics and becomes unfit for immediate cultivation. It thus qualified its view that the widest possible meaning must be given to "land". Its final view was that only such land could cease to be agricultural land as had actually become unfit for immediate use for an agricultural purpose. This view seems to imply that one has to start with the presumption that all "land"	 as such is "agricultural land". If one were to start with such a pre sumption	 (although	 we must	 in fairness to the views actually expressed by the Full Bench	 observe that it did ' not expressly say so)	 even desert land will have to be first presumed to be agricultural land. We feel certain that the Full Bench did not mean to carry the application of assumptions or principles	 which seem to follow from its reasoning	 so far as that. Conclusions 6	 7 and 8 are only negative in character. They merely indicated what could not be conclusive in decid ing whether the land was agricultural. Conclusions 6 to 8	 as stated above	 would seem to be correct. But	 in our opinion	 they do not carry us far in formulating a test of what is agricultural land. Conclusion No. 5 seems to have been the real or positive test	 based on entries in revenue records	 actually adopted by the Full Bench for determining the nature the land. The attempted application of the principles laid down by the Full Bench shows that what were treated as tests were really presumptions arising from the following facts: first ly	 that the area was 108 acres abutting Hussain Sagar tank; secondly	 that this land had two wells in 12 1003 SCI/76 154 thirdly	 that it was capable of being used for agricul tural purposes; fourthly	 that it had not been actually put to any use which could change the character of land by making it unfit for immediate cultivation; and	 fifthly	 that it was classified and assessed to land revenue as "agricultural land" under the provisions of the Andhra Pradesh Land Revenue Act 8 of 1317 Fasli perhaps on the assumption that it could be used for agriculture. We may observe that the first four indicia set out above are based on absence of any user for non agricultural purposes. Hence	 they are inconclusive. The last feature does seem to provide some evidence of the character of the land from the point of view of its purpose. Section 50 of the Hyderabad Land Revenue Act (No. VIII of 1317F) (now called the Andhra Pradesh Land Revenue Act) lays down. Land revenue shall be assessed accord ing to the various modes of use. (a) Agricultural use. (b) In addition to agricultural use any other use from which profit or advantage is derived. When rate is assessed on any land for any one of the aforesaid purposes and the land is appropri ated for any other purpose the rate thereof shall be altered and fixed again	 although the term of subsisting settlement may not have expired. If any land granted by the Government with remission of land revenue for any special purpose is appropriated to some other purpose against the intention of the grant	 the land revenue thereof shall be recovered. It shall be lawful for the Taluqdar	 and in case a taluqa is under settlement	 for the Commis sioner of Survey Settlement or Commissioner of land Records after giving a hearing to the land holder to prohibit its appropriation for any particular purpose and record reasons therefor and to summari ly evict the holder who may have appropriated the said land to prohibited purpose". Provisions of the Andhra Pradesh Land Revenue Act seem to involve quasi judicial proceedings	 or atleast	 an en quiry into the purposes for which land to be assessed has been appropriated. The Full Bench of the Andhra Pradesh High Court has held these entries to be "strong prima facie evidence"	 and	 it practically decided the case on the basis of these entries. But	 the difficulty seems to us to be that the taxing authorities had given a categorical finding that the land under consideration had neither been used for an agricultural purpose nor was it ever tended to be so used. It may be that this finding was based on no evidence or was based on the circumstance that the land appeared to have been kept	 as the environs of a huge palace	 unused for any agricultural purpose. It may be that the past history of such lands could give rise to some guess work that no agricultural user was intended by the owners of the Begum pet Palace. But	 is it possible to 155 reach a categorical finding or conclusion on the basis of general notion based on past history of the way in which such lands were treated by their aristocratic owners? At any rate	 there presumably was sore possibly quasi judicial	 enquiry at the time of classification of land "agricultural" under the provisions of Section 50 of the Andhra Pradesh land Revenue Act. There must have been some evidence given such a classification. Learned Counsel for the assessee respondents submitted that evidence had been led on the question of intended user before the Taxing authorities as the "prima facie evidence"	 provided by the entries in the revenue records	 was consid ered enough. It has	 however to be 'remembered that such entries could raise only a rebuttable presumption. It could	 therefore	 be contended that some evidence	 should have been led before the Taxing authorities of the purpose intended user of the land under consideration before the presumption could be rebutted. If the "prima facie" evi dence of the entries was enough for the assessee to dis charge his burden to establish an exemption	 as it seemed to be	 evidence to rebut it should have been led behalf of the Department. We think that this aspect of the question was not exam ined by the Full Bench from a correct angle. Although it seems to have based in conclusion primarily on the "prima facie" evidence provided by the entries under Section 50 of the Andhra Pradesh Land Revenue Act it had also used other indicia which were really not very helpful. The had a bear ing on potentialities for agricultural user. The Full Ben had	 however	 not recorded a finding that conclusion reached by the Taxing authorities	 that the land was never even intended to be use for an agricultural purpose	 rested on no evidence at all. It had n given its reasons for rejecting this finding of the Tribunal. We also think that the Full Bench was not correct in adopting view expressed in Sarojini Devi 's case (supra) by the Madras High Court where it was held that it was enough to show that the land under consideration was capable of being used for agricultural purpose This erroneous view also seems to us to have affected the conclusion of the Full Bench on what was essentially a question of fact. It has led the Full Bench into giving excessive weight to consider ations which had a bearing only on potentialities of the land for use for agriculture purposes. For the reasons already given	 we do not think that the term "agr cultural land" had such a wide scope as the Full Bench appears have given it for the purposes of the Act we have before us. We agree that the determination of the character of land	 according to the purpose for which it is meant or set apart and can be used	 is a matter which ought to be determined on the facts of each particular case What is really required to be shown is the connection with an agricultural rural purpose and user and not the mere possibility of user of land by some possible future owner or possessor	 for an agricultural purpose. It is not the mere potentiality	 which will only affect its valuation as part of "assets"	 but its actual condition and intended use which has to be seen for purposes of exemption from wealth tax. On 156 the objects of the exemption seemed to be to encourage cultivation actual utilisation of land for agricultural purposes. If there is neither anything in its condition	 nor anything in evidence to indicate the intention of its owners or possessors	 so as to connect it with an agriculal pur pose	 the land could not be "agricultural land" for the purses of earning an exemption under the Act. Entries in revenue ords are	 however	 good prima facie evidence. We do not think that all these considerations were kept in view by the taxing authorities deciding the question of fact which was really for the assessing authorities to determine having regard to all the relevant evidence and law laid down by this Court. The High Court should have sent the case to the assessing authorities for deciding the question of :t after stating the law correctly. We think that this is a fit case in which we should set aside the judgment of the Full Bench of the High Court and hold that the tribute should determine afresh	 from a correct angle	 the question of fact ether any of the lands under consideration were "agricultural" or t for the purposes of the Act before it. Accordingly	 we allow these peals	 set aside the judgment and order of the Full Bench and send the cases to the Tribunal for appropriate orders for giving opporpriate both sides to lead further evidence	 if they so desire	 and the decision of the cases in accordance with the law as declared w by this Court. The parties will bear their own costs throughout. P.S. Appeals allowed.

The assessee was the owner of more than 100 acres of land within municipal limits and enclosed by a compound wall. The land was adjacent to a tank	 had two wells in it	 was capable of being used for agriculture	 was assessed to land revenue as agricultural land	 but had not been actually put to any non agricultural use. The High COurt held that the land was 'agricultural land ' under section 2(e)(i) of the Wealth Tax Act	 1957 and exempt from wealth tax on the basis that	 (1 ) the expres sion 'agricultural land '	 not having been defined in the Act	 must be given the widest possible meaning; (2) so interpreted	 all land which is capable of being utilised for agricultural purposes would be 'agricultural land unless it is actually put to some non agricultural use like construc tion of buildings etc; and (3) the land has been assessed to land revenue as agricultural land under the State Revenue Law. Allowing the appeal	 HELD: It is only land	 which either is being actually used or ordinarily used	 or has been set apart or prepared for use for agricultural purposes so as to indicate the intention of the owner or occupier of the land to put it to agricultural use	 that would be 'agricultural land '. [156 A] (1 ) It is not correct to give. the expression a wide meaning merely because the statute does not define it. The correct rule is for the Court to endeavour to find out logically the exact sense in which the words have been used in a particular context	 reading the statute as a whole	 giving an interpretation in consonance with the purposes of the statute	 and avoiding absurd results. [153 A B] (2) The object of the Wealth Tax Act is to tax surplus ' wealth. It is not all land but only 'agricultural land ' that is excluded from the definition of assets. Therefore	 it is imperative to give reasonable limits to the scope of the expression 'agricultural land '. [153 C] (3) The determination of the	 character of land	 accord ing to the purpose for which it is meant or set apart and can be used	 is a matter which ought to be determined on the facts of each particular case. What is really required to be shown is the connection with an agricultural purpose and user	 and not the mere possibility of user by some possible future. owner or possessor. for an agricultural purpose. It is not the potentiality	 but its actual condition and in tended user which has to be seen for purposes of exemption from wealth tax. The correct test to apply would be to. find out whether human labour had been applied to the land it self	 in order to extract from its natural powers	 added to or aided by other natural or artificial sources of strength	 a product which can yield income. If there is nothing in its condition	 or in the evidence to indicate the intention of its owner or possessor	 so. as to connect it with an agricultural purpose	 the land could not be agricultural land. The person claiming that any property is exempt must satisfy the conditions of the exemption. [155 G H] The extent of the land	 its situation	 that it was capable of being used for agricultural purposes and has not been actually put to any use which would make it unfit for immediate cultivation	 .are	 therefore	 inconclusive being based on absence of user for non agricultural purpose. Entries in revenue records are. however	 good prima facie evidence since they are based on some quasi judicial enquiry but they raise only a rebuttable presumption. If such 147 pritma facie evidence was enough for the assessee to dis charge his burden to establish an exemption	 evidence to rebut it should have been led on behalf of the Department. In the present case	 however	 the High Court relied not only on the entries	 but also on the inconclusive circumstances based on potentialities. While doing so	 the High Court did not hold that categorical finding of the taxing authorities and Tribunal that the land was never used	 nor was intended to be used for an agricultural purpose did not rest on any evidence at all; nor did it give any reasons for rejecting the finding. it is therefore a fit case for being remanded to the Tribunal for deciding the question of fact	 after giving opportunity to both sides to adduce evidence. [155 B E] C.I.T.W. Bengal vs Raja Benoy Kumar (1957) I.T.R. 466	 followed. Sarojini Devi vs Raja Sri Krishno A.I.R. 1944 Mad. 401	 overruled.