Certificate of competent authority only can be relied for measurement of distance of land from Municipality

We have observed that the assessee has claimed to have sold an agricultural land during the previous year relevant to impugned assessment year , which is stated to be situated near the boundary of Kolat Village and Sanathal Village. The assessee had contended that the assessee had sold agricultural land which is more than 2 km from Sanand Municipal Corporation . The assessee had claimed that the assessee is entitled to the benefit of notification no. 9447 dated 06-01-1994 issued by Central Government and since the assessee land is beyond 2 km from Sanand Municipal Corporation, the assessee ...