Though tortoise lives on land as well as in water, it cannot be included in class-Amphibia.
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Solution
Tortoise belongs to the class Reptilia and does not show any characteristic which is similar to the class Amphibia except that it can live both on land and in water. There are certain characteristics that are common to the amphibians which are not applicable for reptiles. For example, amphibians have moist skin, the neck is absent, the external ear is in the form of tympanum whereas reptiles have dry and scaly skin, the neck is present and the external ear is absent.
So, we can say that tortoise is a reptile and not an amphibian based on the above characteristics.