Judgment

SARKARIA, J.:- Special leave to appeal granted.

2. This is an appeal by special leave against an appellate judgment dated may 23, 1978 of the High Court of Allahabad. The material facts giving rise to this appeal are as under :

The Prescribed Authority under Section 10 (2) of the U. P. Imposition of Ceiling on Land Holdings Act, 1960 (Act No. 1 of 1961) (as amended by U. P. Act 18 of 1973) issued notice to the appellant to show cause why 25.96 acres out of 44 acres of irrigated land from his holding be not declared surplus. In response to this notice, the appellant filed objections stating, inter alia, (i) that the entire land was unirrigated; (ii) that there was no source of irrigation in field Nos. 1373, 79 and 80; (iii) that the appellant had made two sales of 12.50 acres each, 25 acres in all, for a valid necessity, namely, to raise funds for acquiring a site and constructing a resential house in New Delhi. (a) The appellant being an Army Officer in the rank of Brigadier had after obtaining permission on January 2, 1971 from the Army Headquarters, sold 12.50 acres of the land for a consideration of Rs. 25,000/- to one Inderjit Singh by a registered deed, dated August 9, 1