TO: Adv.Anil Kumar Menon :
1. How to determine status of "Ancestral Farmer "
The talathi or lekh-pal (village land revenue records) has a register of land holdings as per the then survey and claims of people prior to 1950. This register is known as "village extract" or form no. "6A". This document can be classified as "Consclusive proof", under the Evidence Act.
The copies of the above are also nowadays (in Maharashtra) available in computerised format with the sub-district Tahsildar's office or the Collectors office.
2. IF farmer Mr. ABC's name is in this "Form-6A", since 1950, then he is classified as "Ancestral Farmer" and ALL (repeat) ALL his legal heir (in-line) which includes his wife, daughter, son and so on till date are "Ancestral Farmers" and all such agricultural income from such lands are exempted under the Income Tax.
3. Based & Armed with form no. 6A and the current holding of land (7x!2 extract), and credential certificate issued by the "Gram Panchayat", ALL SUCH LEGAL HEIR, can buy agricultural land and conduct all agricultural + forestry + horticulture + etc. activities AND further can claim all subsidies, benefits, exemptions, credits etc... that may be announced by the Central and the State Govts and further claim Income-Tax exemptions.
4. There is no such thing as "non-farmer-son" if his father or fore-fathers have been anscestral farmers and have land holdings as classified under form no. 6A. A "non-active" farmer's son, by default (as above) can purchase agricultrual land, anywhere in India, and activate himself as farmer, during pre or post retirement days. No Restrictions.
5. Under the Caste + Reservation system in India, many categories of castes have been classified as "farmers", "toddy-farmers", "forest farmers", and so on and these categories automatically derive their rights for ownership of agricultural or waste or forest lands.
6. If the land-holding under Form no. 6A, is "TOTALLY" liquidated by the Farmer (who-soever in-line-of-inheritance maybe), and the account or record remains empty for 12 years, it is deemed that the farmer has relinquished his statute rights of being a Farmer. This means that now after emptying his land holdings in entire'ity, his rights of being a farmer is now over.
BUT AND HOWEVER, after 25 years, now the in-line-heir can still purchase agricultural land, based on the earlier ancestral-held Form no. 6A, BUT AFTER UNDERTAKINGS & DUE PROCEDURE &, payent of fine /penalty OF THE COLLECTORS OFFICE and the collector has the sole discretion to allow purchase of agricultural land by the said past-one-time Farmer.
7. In Maharashtra the following few Acts are applicable in conjunction with each other
a) The Maharashtra Land Revenue Code Act, 1966
b) Maharashtra Land Revenue Code and Tenancy Laws (Amendment) Act, 1974
c) Maharashtra Restoration of Land to Scheduled Tribes Act,
d) Maharashtra Agricultural Lands Act
e) Maharashtra Private Forests (Acquisition) Act,
f) Eviction of Unauthorised Occupants Act
TO: MR. J.KUMAR.
1. P.Ltd. cannot be classified as a "Agriculturist", since it is not a physical person and cannot have farmer-inheritance rights, which includes its directors, share-holders and their legal heirs. The right to do "agricutural activities" is derived from company articles/ objects. However, these rights do not confer any right or title to a status called "Farmer or Agriculturist".
Similarly a "non-farmer-paid-labourer" who works in a agricultural field for scores of years, does not gain automatic status of a "Farmer or an agriculturist".
2. The right to the status of a "farmer or agriculturist" is not by virtue of the labour-work or activities (farming) being done by anybody (eg. non-farmers, or companies or anybody), BUT SUCH STATUS OF A FARMER IS DERIVED DUE TO Form no. 6A and Form no. 7 & 12 and further classification by the statute.
3. P.Ltd., can buy agricultural land anywhere in India and do agricultural activities, subject to parameters as suggested in earlier above posts. There is no time-frame problem. The law relating to acquiring or holding "agricultural" category lands SHOULD (I presume) be uniform throughout India and WOULD be NOT limited only to Maharashtra.
4. The activities of a P.Ltd. may be to do "various types of farming", which can / may be changed as and when the articles or objects or memorandum or constitution of the P.Ltd. changes or is modified. Each such changes will have to be registered with the Collector / Tahilsdar, which may pertain to objects related to Agricultural activities. Note : The district collector is well within his rights to seize / acquire or nullify all rights of the land holder, IF violations are detected by his office.
5. A non-farmer or say a compay cannot claim subsidies, benefits, exemptions, credits etc... that may be announced by the Central and the State Govts, which are meant only for individuals, which in turn is determined by Village form no. 6A and Land holding Extract form no. 7 & 12.
Keep Smiling .... Hemant Agarwal