Judgment

Mohapatra, J.-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 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