Sale Deed Not a Document Issued by Revenue, Can't Be Used to Verify Land's Classification as Agricultural for Taxation Purposes: Delhi HC

The Delhi High Court ruled that a sale deed, which is not a document issued by revenue authorities, cannot be used to verify land's classification as agricultural for taxation purposes. The court emphasized the need for proper revenue records to determine the classification of land. This decision highlights the importance of accurate and authentic documentation in land-related tax matters, ensuring that tax assessments are based on reliable records. The ruling aims to prevent misuse of sale deeds for tax benefits and ensures compliance with established procedures.