The main legal point established in the judgment is the requirement for the Tribunal to follow the proper procedure prescribed by the rules, the value of the verification report as evidence, and the appealability of the tribunal's order.

( 1 ) THIS is a petition u/s 21 of the A. P. Land Reforms (Ceiling on agricultural Holdings) Act, to revise the order of the Land Reforms appellate Tribunal, Warangal, in Land Reforms Appeal case No. 51/76 and Cross-objections allowing the appeal and cross objections and setting aside the order dated 3-4-1976 of the Land Reforms Tribunal, mahabubabad in C C. No. 3157/m8bd/75 and remanding the same for fresh disposal.

( 2 ) THE relevant facts are as follows :j Madanmohan Reddy, the petitioner herein filed a declaration under section 8 (1) of the Andhra pradesh Land Reforms (Ceiling on Agricultural Holdings) Act, 1973 (hereinafter called the Act) on 11-4-1975 showing the members of his family unit consisting of himself, his wife, one minor daughter and his minor son, and the extent of his holdings as Ac 29-07 cents. The declaration was referred to the Tahsildar, Mahabubabad, for verification and it was also published as required by the Andhra Pradesh land Reforms (Ceiling on Agricultural Holdings) Rules, 1974 (hereinafter called the Rules ). The verification report of the Deputy Tahsildar, was received by the Tribunal on 8-10 Rs. 1975. The Tribunal found that the verification officer did not properly enquire into the case and his report did not contain full particulars. The Tribunal once again referred the declaration to the Tahsildar for verification and furnishing a full report. The letter reads as follows:"during the enquiry it has been noticed that the verification report of the Deputy Tahsildar does not contain full particulars. It is seen that the Deputy Tahsildar hat not properly enquired into the case and reported actual holding of the declarant and other issues. I request you please to re-enquire in this case personally, and arrange to send verification Report in triplicate with enclosures etc. , for taking further enquiry. The verification Report may be sent at an early date".

( 3 ) THE Tahsildar was again reminded by the Tribunal by its second letter dt. 8-12-1975 to expedile the verification report and also to furnish information about the following particulars :1. Whether the survey numbers shown in the verification report are correct ? 2. Survey Nos 70, 208, 209, 298, 219, 220, 185, 206, 207 and 218 of Lakshmipoor Village have been deleted stating that protected tenants have been confirmed as ownership rights. Please confirm and mention the certificate numbers and date. 3. Whether the declarant is having any national share in the ancestral property ? 4. Any other information which is useful to the Tribunal in conducting the enquiry ?

( 4 ) THE Tahsildar, Mahbubabad, submitted his report in C C. No 3157/ 75 dt. 24-1-1976 which reads as follows :"the declarant has furnished the particulars of the lands which are exclusively in his possession and enjoyment in his declaration. But according to Revenue Accounts the declarant is the pattadar of some other lands which were not mentioned by him in his declaration. Such lands are classified under the following categories. All these lands are the ancestral property. 1. Lands for which the protected Tenants declared as new owner u/s 38 and patta affected in the Ijara Villages of bariwada and Vemnoor. The declarant being Ijaradar is still the Pattadar (Annexure-II ). 2. The Lands actually held by old occupants since more than 12 years for which no action has been taken u/s 67-A in the i jart Village of Bariwada and Vemnoor. The declarant being Ijardar still stands as nomimal pattadar. 3. Lands under the occupation of ryots since more than 12 years in Lakshmipur and Penugonda (Anaexureiii ). 4. Lands stands patta in the name of declarant but actually the tankbed lands. These sources are Government sources as per Revenue records (Anaexureiv ). 5. Lands sold and sale validated under section 50b (Annexurev ). 6. Lands stand patta in the name of the declarant which subsequently gone to the share of other brothers who have also shown these s Nos. in their declaratio