ORDER

1. The only point for decision in these appeals by special leave is the correctness of the view taken by the High Court in the impugned judgment that a company incorporated under the Companies Act is not obliged to file a declaration as required by Section 8 of the Andhra Pradesh Land Reforms (Ceiling on Agricultural Holdings) Act, 1973 (for short "the Act"). This view has been taken by the High Court in a revision filed against an order of the Land Reforms Appellate Tribunal.

2. The view of the High Court is based on GOMs No. 1637 of 14-12-1977 of the Government of Andhra Pradesh from which such an inference was drawn. The GOMs has later been rescinded by GOMs No. 1384 dated 29-8-1981. That apart, we have no doubt that the view taken by the High Court is based on a misconstruction of the relevant provisions of the Act.

3. The definition of "person" in clause (o) of Section 3 is as under :

"3. (o) person includes an individual, a family unit; a trustee, a company, a firm, a society or an association of individuals, whether incorporated or not;"

This definition clearly includes a company within the ambit of "person" for the purpose of the Act. Section 8 requires every person w