BHAGWATI, J.:- The short question that arises on this Reference is whether certain lands belonging to the assessee, a Hindu undivided family, are agricultural lands within the meaning of Section 2(e)(i) of the Wealth Tax Act and are, therefore, exempt from assessment to wealth-tax under the Act. The lands consist of four plots bearing Nos. 801, 964, 970 and 346/4A situate in Eillis Bridge area in the City of Ahmedabad. Out of the four plots, the first is situate on the main road leading to Sarkhej while the other three are situate on the 801 road leading from the High Court and joining the Sarkhej Road some distance away from Paldi. All the four plots are situate within Municipal limits and are comprised in the Town Planning Scheme which came into force sometime in 1945. The area in which these plots are situate is a residential area and there are numerous residential houses around these plots. The first three out of these plots were obtained by the assessee on partition, plot No. 801 on 14th December 1928 and plots Nos. 994 and 970 on 2nd March 1918 and they were cultivated by the assesses until about 1934-35, but since that time they have been used for any agricultural p