JUDGMENT

In this appeal the short question that arises for consideration is whether the sale of the land effected by the appellant on May 12, 1976 was covered by sub-clause (b) of the proviso to sub-section (6) of Section 5 of the U. P. Imposition of Ceiling on Land Holdings Act, 1960 (hereinafter referred to as the Act).

2. The admitted facts are:

An amendment to the Act was introduced with effect from June 8, 1973 lowering the ceiling on holdings under the Act. It was given retrospective effect from January 24, 1971. In the meanwhile, the appellant had sold 34 bighas from his holding for a consideration of Rs. 73,000/- on May 12, 1972 by a registered sale deed, and the possession of the land was also given to the vendee. It is only after the amendment of 1973, when a fresh notice was issued to show cause as to why the property sold should not be included in his landholding, that the dispute with regard to the inclusion or exclusion of the property in the total landholding of the appellant for the purposes of the Act arose. The Prescribed Authority held that the sale deed in question was executed to evade the provisions of the Act and, therefore, ignored the sale deed and included t