HARJIT SINGH BEDI J.

( 1 ) THE facts leading to this appeal are as under:

( 2 ) THE original land owner Kulada Prosad Dana and his wife anila Dana, the predecessors-in-interest of the respondents, held about 26. 65 acres of agricultural land which included a homestead. On 12th June, 1970 Anila Dana transferred 7. 19 acres of land to her three sons and on 13th February, 1971, kulada Prosad Dana transferred a further 14. 55 acres of land to his sons. Both transfers were by way of registered gift deeds. As per Section 14t (3) of The West Bengal Land reforms Act, 1955 (hereinafter referred to as the "act"), it was incumbent upon the Revenue Officer to determine the surplus area held by Kulada Prosad Dana's family but as no return had been filed by the landowners as provided in the Act, proceedings were initiated on 2nd December, 1977 by the revenue Officer under Section 14t (3) thereof. Kulada Prosad dana died in the meanwhile and his three sons - ( the present respondents ) filed Title Suit No. 422 of 1977 in the Court of the Munsif at Burdwan for a declaration of title and permanent injunction. The appellant- State of West Bengal filed a written statement raising various pleas includi