Eyewitnesses have reported several Israeli armoured tanks penetrating the Gaza Strip since the early hours of the morning, resulting in occupation of border areas in the town of Rafah, in southern Gaza and Johr al-Dik, central Gaza.   Though the areas attacked were well guarded, witnesses report that the tanks began destroying agricultural land in Palestine.   These occupation forces are in breach of the truce between Israel and Palestinian factions following the 8-day war last November.