The Karnataka High Court has ruled that poultry farming is an agricultural activity and cannot be considered "commercial" by gram panchayats, therefore they cannot levy any taxes. The court stated that a poultry farm does not require land conversion for commercial purposes and the building on agricultural land cannot be considered a commercial building. The court directed the Sondekoppa gram panchayat to refund the tax collected from a petitioner who was seeking an electricity connection for his poultry farm.https://ift.tt/lg4cQIb