JUDGMENT

MISRA, J.:— The present appeal by special leave is directed against the judgment and order of the High Court of Andhra Pradesh dated the 17th of September, 1976 allowing a civil revision &rising out of proceedings under the Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Act, 1973, hereinafter referred to as the Act.

2. The holding of the respondent consisted of survey Nos. 36, 37, 41, 42 and 92, all dry, admeasuring acres 88.46 cents in village Ghotkuri in district Adilabad. It appears that he had transferred 17 acres from survey No. 36 and 11 acres and 48 cents from survey No. 41 to another person under unregistered sale deeds pursuant to an agreement for sale, and had gifted away survey Nos. 37, 42 and 92 to his own son Naimuddin by a document written on a plain paper.

3. Pursuant to a notice under Sec. 8 of the Act the respondent filed a declaration in respect of his holding. In his declaration, however, he did not include in his holding the area transferred by him under two unregistered sale deeds and the aforesaid gift deed.

4. The Land Reforms Tribunal ignoring the aforesaid transfers computed his holding at 1.7692 standard holding. Under the Act he was