Since land is not used for agricultural purposes bank can sell the said land
2) land cannot be regarded as an agricultural land merely because it stood as such in the revenue entries,
3) SC has laid down If there is neither anything in its condition, nor anything in evidence to indicate the intention of its owners or possessors, so as to connect it with an agricultural purpose, the land could not be "agricultural land" for the purposes of earning an exemption under the Act.
4)bank can auction sales land under SARFESi