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What is Form 10 and Form 10 conversions?

A valid form 10 is issued by the Village Panchayat to record the payment of House tax in Gramathana. Thus, Form 10 is a conclusive proof for the status of the Land as a residential site. But, many panchayatdars have started issuing form 10 even for agricultural lands called Form 10 conversions, which are invalid.