'' Land'' is a very important issue in different connotations. It is rightly stated by the Supreme Court in Shri Ram Narayan vs State of Bombay, AIR 1953 SC 459 - ''Land'' , that is to say rights in or over land, land tenures including the relation of landlord and tenant, the collection of rents; transfer and alienation of agriculture lands ; land improvement and agriculture loans; colonization''. In the other words, '' Land '' is an immovable and indestructible three dimensional area consisting of a portion of the earth's surface, the space above and below the surface, and everything growing on or permanently affixed in it. Not only the concept of land, its use is also multidimensional, because land is used for agricultural purpose as well as non agricultural purposes, to construct building, highway, etc.
Raiyat - Section 2 (10) of the west Bengal Land Reform Act 1955 defines Raiyat. ' Raiyat ' means a person or an institution holding land for any purpose whatsoever. person ' has been defined in the General Clauses Act 1897 in section 3(42) as follows. ''Person shall include any company or association or body of individuals whether incorporated or not''. A Raiyat can hold land for agricultural purpose and not only that '' a land held for non agricultural purpose by a person is also Raiyat''. Similar view was taken by the Court in Pafulla Kumar Maity Vs Amal Krishna Mishra where the court observed that a Raiyat may hold land which is being used for non-agricultural purpose apart from agricultural or homestead land.