Untwalia, J.

1. These three writ applications have been heard together as their facts are similar and the points involved In them are identical. They are being disposed of by this common judgment.

2. After briefly stating the facts of the three cases, I shall indicate the points involved in all of them at one place. C.W.J.C. No. 1871 of 1970.

3. The petitioner is a company in corporated under the Indian Companies Act and owns a sugar factory at Majhaulia in the district of Champaran. It also owns sugar-cane farms in the district of Champaran, the area of which is about 1700 acres. The petitioner filed a return on the 30th of May, 1970, a copy of which is annexure "1" to the writ application, in accordance with Sec. 6 of the Bihar Land Reforms (Fixation of Ceiling Area and Acquisition of Surplus Land) Act, 1961 (Bihar Act 12 of 1962) hereinafter referred to as "the Act". The return was filed stating that it was "without prejudice", as, according to the petitioners case, its farms are not subject to the provisions of the Act; they are exempt from the law of ceiling imposed by the Act In the return, the total area of the farms was given as 1689.60 acres and exemption was claim