(1) THE appellant herein, is a Sugar Mill situated in the State of Uttar Pradesh. For its activity it required and came to own large tracts of land some of which were agricultural. Those brought the appellant within the grip of the duo statutes i.e. the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950 and the Uttar Pradesh Imposition of Ceiling on Land Holdings Act, 1960. On 1/6/1971, i.e. prior to the coming into force of the amendment to the Ceiling Act, the appellant purchased a little over 31 bighas of agricultural land. On the day when the Ceiling Act, as amended on 8/6/19733, became applicable, the area of the appellant-mill added with the purchased area, constituted its holding. The prescribed authority, under the Ceiling Act was to determine the ceiling area of the appellant and take out land which could be surplus. The appellant, before the prescribed authority could do anything in the matter, made an application on 6/3/1975 to the Assistant Collector under the Zamindari Act for granting it a certificate under Section 143 of that Act with regard to the area purchased, so that it could cease to be agricultural land for the purpose of the Ceiling Act. Tha