Question

Though tortoise lives on land as well as in water, it cannot
be included in class - Amphibia.​

Answer 1

Explanation:

Tortoise in water that breaths with the helps of lungs only but in the case of an Amphibian in water they breath with the help of gills and on land with the help of lungs

If you are satisfy with my ans then mark me as a brainlist

if there is something wrong then kindly rectify it

Answer 2

Tortoises can't be regarded as amphibians though it lives both in water and land because it does not have smooth skins and breathe with the help of lungs all time. EXPLANATION: As tortoises have hard and scaly skin, breathe through lungs throughout their life time and has hard shell coatings in its egg.