JUDGMENT - M.S. DESHPANDE, J.:---The petitioners challenge the order passed by the Maharashtra Revenue Tribunal delimiting 78 acres 37 gunthas of land belonging to the family unit of Manakchand and his wife Madanbai as surplus.

2. Manakchand Pannalal Tated filed a return under section 12 of the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961 (Ceiling Act, for short) as amended. His family unit comprised himself and his wife Madanbai. There was a partition between Manakchand, Madanbai and their four sons and five daughters on October 13, 1956, before the Ceiling Act came into force, and in that partition Manakchand had got on his share 62 acres 19 gunthas of land while Madanbai got 87 acres 16 gunthas of land. Manakchand died on 31-7-1977 and the proceedings continued after his death. The Surplus Lands Determination Tribunal passed an order on 21-2-1979 holding that the family unit of Manakchand and Madanbai held land to the extent of 161 acres 6 gunthas out of which an area of 9 acres 38 gunthas was treated as Potkharab. The family unit was allowed to retain 54 acres of land in addition to Potkharab land and 87 acres 8 gunthas was declared as surplus. An appeal was ta

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