K.N. FARMS INDUSTRIES (PVT.) LTD. vs STATE OF BIHAR .

The Supreme Court examined whether a tank qualifies as 'land' under Section 2(f) of the Bihar Land Reforms (Fixation of Ceiling Area and Acquisition of Surplus Land) Act, 1961. The Court upheld the interpretation that tanks, as they can be associated with agricultural purposes, fall within the definition of 'land', thereby affirming the decisions of the lower authorities. The Court concluded that the legislative intent was to include all tanks and ponds used for agricultural purposes in the definition of 'land'.