Judgment

S. C. AGRAWAL, J.:- This appeal by special leave is directed against the judgment and order dated June 1, 1983 of the Gauhati High Court in Civil Rule No. 876 of 1981. It raises for consideration the question whether the expression annual land revenue in S. 12 of the Assam Fixation of Ceiling on Land Holdings Act, 1956 (hereinafter referred to as the Ceiling Act) would include surcharge payable under the Assam Land Revenue and Land (Surcharge) Act, 1970 (hereinafter referred to as the Surcharge Act ) and the local rate payable under the Assam Local Rates Regulation, 1879 (hereinafter referred to as the Local Rates Regulation).

2. The Ceiling Act was enacted by the Assam State Legislature to make provision for imposition of limits on the areas of land that may be held by a person. S. 4 of the Act prescribes the ceiling on the existing land. Under S. 5 a person holding land in excess of the ceiling is required to submit a return and under S. 7(1), the Collector prepares a draft statement which shows the lands in excess of the limits fixed under S. 4. The said draft statement is published under sub-sec. (2) of S.7 for the purpose of submitting objections. After considering the