(1.) The appellant M/s. Vellapally Plantations Private Limited, a company registered under the Companies Act, 1956 owned a total extent of 130.47 acres of land. It filed a return under Section 85A of the Kerala Land Reforms Act, 1963 (hereinafter referred to as 'the Act') claiming that out of the total area 125 acres was covered by rubber plantation as on 1st January, 1970, and therefore, is to be exempted for the purpose of calculation of the ceiling surplus land. The Taluk Land Board (hereinafter referred to as 'the Board') Kanjirapally did not accept the claim for exemption of the land since the area was not covered by plantation as on 1st April, 1964 and was converted into rubber plantation only thereafter. The Board treated the area in question as "other dry land" for the purpose of computation of ceiling surplus land. The Board by its order dated 24-2-1976 determined the ceiling surplus area to be 115.17 acres and directed the appellant to surrender the same. The said order was challenged by the appellant before the Kerala High Court in C.R.P. No. 2274/1976, wherein the learned single Judge set aside the order taking the view that companies were introduced in the Act by amendment of Section 82 (1)(d) by Act 35 of 1969 which came into force on January 1, 1970 and that the said date was the relevant date for calculation of the ceiling surplus area in the hands of the company. The High Court remitted the matter to the Taluk Land Board for fresh disposal with the following observations:
(2.) The Board by a consequent order dated 18-5-1979 implementing the order of the High Court held that 125 acres being covered by rubber plantation as on 1-1-1970 the company could not be said to hold any land in excess of the ceiling limit. The proceeding was dropped.
(3.) Sometime thereafter a Division Bench of the Kerala High Court considering a similar question took the view that introduction of Section 82(1)(d) in the Act w.e.f. 1-1-1970 has no impact on the applicability of Section 82 (4), and therefore, conversions of dry land into plantations after 1-4-1964 had to be ignored for the purpose of computation of the ceiling area even in relation to companies vide Kuruvila v. Taluk Land Board, 1980 Ker LT 53. The High Court placed reliance on a decision of this Court in Mathew (C. Veettil Ammad) v. Taluk Land Board 1979 Ker LT 601 . The resultant position was that the decision of the single Judge in Vallapally plantations case (supra) stood overruled.