STATE OF ANDHRA PRADESH Vs. TIKKAVARAPU BALARAMI REDDY

JUDGEMENT

(1.) These two revision petitions arise out of proceedings under the Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Act, 1973 (referred to in this judgment as the Act). As a common question of law arises in these two revision petitions, they were heard together and are being disposed of by this common judgment. It is admitted by the learned counsel on both sides that the facts in the two cases are almost identical and the decision in one will govern the other. It is therefore sufficient if we deal with C.R.P.No. 1313/76.

(2.) The respondent filed a declaration under section 8(1) of the Act- In annexure III to the declaration, he gave particulars of Ac. 5-09 cents of wet land and Ac. 50-021 cents of dry land which he had sold on different occasions between 24-1-1971 and 27-3-1972. Under Section 7 of the Act, it is provided as follows:

(3.) The State of Andhra Pradesh represented by the Special Tahsildar, Authorised Officer, Land Reforms, Nellore preferred an appeal to the Land Reforms Appellate Tribunal, Nellore. The Chairman of the Appellate Tribunal observed that there was no reason to interfere with the order of the lower Tribunal and the conclusions were correct. After considering the evidence in the case, the Chairman held that the declarant has discharged the burden cast on him under section 7 (1) of the Act of proving that the transfers were not made with a view to avoid or defeat the object of the ceiling laws. The second Member, however came to a different conclusion and held that the declarant had not proved that the transfers were not effected in anticipation and with a view to avoiding or defeating the objects of any law relating to the reduction in ceiling. As the Chairman had agreed with the decision of the lower Tribunal, the appeal was dismissed. The State of Andhra Pradesh has preferred these revision petitions against the orders of the Appellate Tribunal. The learned Government Pleader contended that all the transfers were effected with an intention to escape from the purview of the Act.