Dismissing the appeal of the revenue the Court held that, the agricultural land sold by the assessee is beyond  8 k.m., from the notified cities  and the  revenue records showing  as agricultural  lands. It is for the  department to prove that the entries in the revenue records and the patta were false or bogus.  There is a presumption to the validity of such official document and if a party states that the entry is incorrect or the document is false, the onus is on the party to prove the same. There is no allegation made by the Assessing Officer that the patta, copy of which was furnished by the Tahsildar, is a bogus patta. Even going by the Adangal extracts, which were furnished by the VAO, on being summoned under Section 131 of the Act, court observed that  in column no.19 of the Adangal extract, the land has been described as “Tharisu”. Therefore, even going by the subsequent records, the character of the land is not stated to be non agriculture. A land, which is an agricultural land, at many at times, cannot be put to use for agricultural purposes. Merely because an agriculture activity could not be carried on for various reasons including natural causes, it will not cease to be an agricultural land. Accordingly the order of the Tribunal  granting exemption is  affirmed.(TANO . 1408 of 2019 dt 10 -07 -2019 )  (AY. 2011 -12)