(1) PURSUANT to the notice under Section 10(2 of the U.P. Imposition of Ceiling on Land Holdings Act, 1960 (for short, the Act), the appellant had submitted his return. Therein he had stated that on 6/5/1965, he had gifted under Khasra No. 266 eighteen biswas Pukhta, under No. 613 two bighas, seven biswas and ten biswansis; under No. 616 three bighas, sixteen biswas and six biswansis etc. etc. All the authorities concurrently found that the gift is a sham transaction to avoid the ceiling imposed under Section 5 of the Act. The High court in its order dated 10/11/1978 made in CMWP No. 522 of 1978 dismissed the petition agreeing with the finding thus:

"IN my view, the Prescribed Authority and the court below which affirmed the decision of the Prescribed Authority on the controversy have recorded findings which cannot be said to be vitiated by any jurisdictional error. They were entitled to reach their own conclusion and this court in its writ jurisdiction cannot substitute its own judgment for the decision of the Prescribed Authority on the ground that the said decision or the judgment of the lower appellate court should not have been so pronounced on the basis of materia