JUDGMENT

KULDIP SINGH, J.:- Chalapathi Rao and his son Ananda Mohan, respondents in appeals herein, sold 220.25 acres of land by way of fourteen sale deeds executed on five different days (dates?) between December 16, 1971 and December 27, 1971. The question for consideration is whether the transfers are to be disregarded for the purpose of computation of the ceiling area of the respondents under the Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Act, 1973 (the Act). The Land Reforms Tribunal (the Tribunal) by its order dated April 14, 1977 answered the question in the affirmative and held that the transfers were made in anticipation of and with a view to avoiding or defeating the objects of the Act. The Land Reforms Appellate Tribunal (the Appellate Tribunal), however, by its order dated December 17, 1977 reversed the findings of the Tribunal and held as under :-

"Therefore, in these cases we hold that the declarant had given a reasonable explanation for the sale of the lands and there was no intention to avoid the provisions of the Land Ceiling Act. Accordingly, we hold on point-1 that all the sales effected by the appellant, his wife and his son are true, genuine