(1.) The dispute in this appeal by special leave relates to an area of 19.36 acres of land which was not excluded by the authorities under the Karnataka land Reforms Act while determining the ceiling and surplus area of the appellant.
(2.) Exemption for this area was claimed by the appellant on the ground that he had applied for the conversion of this land into non-agricultural land on 17-4-1973, but the permission for conversion was granted by the Assistant commissioner, Sedam, by his order dated 24-7-1974.
(3.) The Land Tribunal, Sedam, as also the High Court went by the date of the order of the Assistant Commissioner, Sedam, and came to the conclusion that since the permission for conversion was granted after 17-3-1974, it would be of no benefit to the appellant. In recording this finding, the tribunal as also the High Court, both, overlooked the provision of section 95 (5) of the Karnataka Land Revenue Act which provides as under: