JUDGMENT

Shivaraj V. Patil, J.-The State of Kerala is in appeal assailing the impugned orders passed by the High Court made in exercise of its revisional jurisdiction under Section 103 of the Kerala Land Reforms Act, 1963 (for short the Act ). The Taluk Land Board directed the respondents to surrender a total extent of about 2067 acres of land holding that, that was the excess land in their possession as on 1-1-1970, the date on which the ceiling provisions of the Act were brought into force. Late Shri C. Kumaran Nair purchased 1501 acres of land on 22-12-1965 which was a private forest. It was also the case of the respondents that the said land was converted into rubber plantation before 1-1-1970. The legal heirs of Late Shri C. Kumaran Nair were the declarants in Ceiling Case S.R. 780 of 1973 in the Taluk Land Board, Perintalmanna. Their main contention was that the area of 1501 acres of land purchased by Late Shri C. Kumaran Nair, being a private forest, was exempted under Section 81 of the Act and further that the said land having been converted into rubber plantation before 1-1-1970 also got the benefit of exemption under the said Section. The Taluk Land Board rejected the con