(1.) THIS is a petition under Article 226 read with Article 227 of the Constitution of India, for issuance of a writ of Certiorari and / or any other writ, order or direction for setting aside the order dated 23-9-78 (Annexure XL) passed by the Board of Revenue confirming on appeal the order passed by the Competent Authority dated 28-9-77 (Annexure XXXIV ).
(2.) IN proceedings initiated by the Competent Authority under the m. P. Ceiling on Agricultural to defend transfers by way of sale in their favour (Annexure VIII to XI) the petitioners examined as many as 19 witnesses (their statements are Annexure XVI to XXXIV) and produced agreement chitthies (Annexure I to VII) sale deed (Annexure VIII to XV)besides other documents pertaining to purchase of spare parts and accessories of the tractor (Annexure XXXVI) purchase of the two tyres (Annexure XXXVIII), and khasra panchsala for the years 1969 to 1973 (Annexure XLI, XLII and XLIII ).
(3.) BY this order dated 23-9-1977, the competent Authority held that the sale-deeds have been executed in anticipation of the act and are not genuine transactions. Aggrieved by this order the petitioner preferred an appeal under section 4 (3) of the Act to the Board of Revenue which has been dismissed. Hence this petition.