P.R.BORKAR
Gowardhandas s/o. Laxmandas (deceased through L. Rs. ) – Appellant
Versus
State of Maharashtra – Respondent
2. Facts giving rise to this case may briefly be stated as below.
Gowardhandas Laxmandas and Vishakhabai Gowardhandas were husband and wife. They filed 2 separate returns under Section 12 of the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961 (hereinafter referred to as, "the Ceiling Act"). After deduction the holding of land as per notices issued under Sections 17(1) and 17(2) of the Ceiling Act was found to be 166 acres 14 gunthas. Ultimately it was found that t
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