Answer
(Fatwa: 1678/101=D/1429)
One has not to give zakah for the two lands mentioned above neither for this year nor for the past year. But yes, if you gain any income through these lands which reaches the amount of nisab, then you will have to pay zakah on the cash amount. Zakah on lands is essential when you have purchased it with the intention to sell like commercial commodities, then such lands will be counted as commodity and it will be liable for zakah. If you have not purchased with such intention but later on you intended to sell it, or you have got a land through any means and you have intended to sell it, then in such cases there will be no zakah on the lands. However, one will have to pay zakah of the cash amount (got as price of the sold land) after passing of one year upon it.
Allah (Subhana Wa Ta’ala) knows Best
Darul Ifta,
Darul Uloom Deoband