SRIVASTAVA, A.M. These are 6 appeals by Department challenging correctness of order of AAC for asst. yrs. 1975-76 to 1980-81. grounds in all appeals are common. main ground is that AAC has erred in accepting plea of assessee that land belonging to assessee was agricultural land for purpose of WT Act. WTO while making assessment for various years, valued land belonging to assessee at different rates for different years as given in his assessment order. He also noted fact that in statement made before him, it had been admitted that in 1974 some land had been sold at Rs. 8,000 per kachha bigha. After considering objections raised by assessee, WTO determined value of land and he also took into consideration certain agreements for sale in 1983. WTO however, did not accept plea of assessee regarding nature and character of land being agricultural land. He observed that land in question was abadi land and before sale of these lands, they had been divided in plots and then sold. WTO also noted fact that land in area was being acquired by people for colonisation. He, therefore, held that land was not agricultural. He then proceeded to value land at different rates in different years. WTO had made assessments upto 1981-82 though matters before us are only upto 1980-81. When matter came before AAC, he accepted plea of assessee for exemption under s. 5(1A) of WT Act in respect of lands and he mentioned that WTO had admitted land to be agricultural land. it is against this finding of AAC that department has filed these appeals. It has been submitted before us by Departmental representative that AAC has not brought any material on record to show that land in question was having nature of agricultural land on relevant valuation dates. He pointed out WTO had noted colonisation as well as ploting of land at relevant time. It was also pointed out that for asst. yr. 1981-82, where same land was involved, AAC has set aside order of WTO to make proper enquiries about character of land in question, whether it was agricultural or not. WTO was also directed to keep in view decisions of Karnataka and Gujarat High Courts while determining nature and character of land. It was submitted that same exercise should have been directed for earlier years as well, as it was same land and precise time when character of land changed has not been brought on record. On behalf of assessee written submission has been made and we have gone through that. After going through that submission, we are of view that t h e factual position requires to be looked into for these years as well. precise time when agricultural operation stopped or land stopped giving agricultural produce and lands were used for any other purposes has to be brought on record because as many as six years are involved before us. AAC himself was of view that matter required to be investigated for asst. yr. 1981-82. It would be in fitness of them if enquiry is extended to earlier years as well, so that all relevant factors are considered and nature and character of land is determined for all years under consideration. We would, therefore, set aside order of AAC and remit matter to WTO and direct him that exercise that he had to undertake for asst. yr. 1981-82 should also cover years 1975-76 onwards. WTO should look into various agricultural records relied upon by assessee and to state clearly as to when agricultural character of land ceased to be such in these years. Courts have laid down standard for determining nature and character of land. Those standards should be applied and then WTO should give clear finding about nature of land. By making general observations nature and character of land cannot be determined. With these observations, we set aside order of AAC and restore matter to file of WTO for determination of facts as directed above. For statistical purposes appeals shall be treated as allowed. *** WEALTH-TAX OFFICER v. MOHD. ISHAQ