JUDGMENT - The surplus holder petitioner Gulabrao, according to his own return filed under section 12 of the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961, referred to hereinafter as the Ceiling Act, holds 124 acres 13 gunthas of land. In the enquiry it was found that 6 acres 20 gunthas land was pot-kharab and, therefore, was excluded while calculating the ceiling area. The family of the surplus bolder consists of 3 members and on the basis of this family unit, the ceiling area of the petitioner was fixed by the Surplus Land Determination Tribunal. During the course of enquiry it was revealed that the surplus landholder had agreed to sell survey numbers 12, 13 and 14 of Virgawhan having a total area of 51 acres 8 gunthas on the basis of Saudachittis (agreement of sale) executed on 1-4-1968. The Surplus Land Determination Tribunal held that this transaction is hit by section 10 of the Ceiling Act and, therefore, ultimately found that the surplus holder was in possession of 64 acres 13 gunthas of land over and above the ceiling area.

2. Being aggrieved by this order, petitioner Gulabrao filed an appeal before the Maharashtra Revenue Tribunal. The Maharashtra Revenue

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