(1) BY this application, the judgment and order dated 9th February, 2007 has been assailed. Shorn of all details, the fact of the case is that whether a plot of land is absolute debuttar property in order to create a charitable trust or endowment or it is a private in order to bring the said quantum of land within the purview of the West Bengal Land Reforms Act, 1955 (hereinafter referred to as the said Act).

(2) INITIALLY an order was passed by the Revenue Officer holding that the property in question is a private debuttar and this finding was challenged before the appellate forum, who has set aside the order and remanded the matter for fresh hearing and holding and determination. The Revenue Officer concerned, on remand, after holding an enquiry came to the fact finding that the property is a debuttar but it is a private debuttar and not a public trust or endowment.

(3) ADMITTEDLY, there has been no instrument recording the nature of the debuttar, whether it is public or private. The Revenue Officer while holding enquiry and analyzing all details of evidences gathered, came to the conclusion that it is a private debuttar. Therefore, the advantage of higher ceiling, as provided under section 14m (6) of the said Act, cannot be made applicable ; rather the property held by the Sebaits are to be treated as individual property of the Sebaits themselves by virtue of section 14m (5)of the said Act.

(4) THE order of the Revenue Officer was appealed against; however, the appellate authority affirmed the order of the Revenue Officer. Hence, the applicants approached the learned Tribunal with the application on which the impugned order was passed. The learned Tribunal has also affirmed the order of the appellate authority, as well as the Revenue Officer.

(5) MR. Panda, learned Senior Counsel appearing in support of this application contends that all the authorities have totally overlooked the conclusive proof of public character of the debuttar and this has been held in a proceeding held under the West Bengal Estates Acquisition Act and it will appear from the C. S. and R. S. records also. Therefore, the fact finding of the Revenue Officer is totally contrary to the documentary evidence. However, he is very candid to say that there has been no written instrument because it is a very old and ancient debuttar and created before the registration Act came into force. He submits that in view of the aforesaid fact, the debuttar property held by the Sebaits cannot be equated with their own and individual properties, for determination of ceiling limit. Since it is a public trust and/or endowment, therefore, higher ceiling limit as provided in section 14m (6) of the said Act will be applicable.

(6) IN support of his submission he has relied on a number of decisions reported in (2000)10 SCC 376 paragraphs 8 and 10, (1985)1 Cal HN 452, (1984)1 Cal HN 164, (2008)2 Cal HN 247.

(7) MR. Ziaul Islam, led by Mr. A. N. Banerjee, spearing for the State submits that the Revenue Officer has the exclusive authority to determine the nature and character of the trust and/or debuttar in question. On spot enquiry and taking note of the evidences gathered, it was field by him that it is private debuttar; therefore, benefit of section 14m (6) of the said Act cannot be made available to the applicants. He further submits that there are evidences which will establish that the Sebaits are the successors in interest of the author of the satd trust and/or endowment,

(8) IN this context, sub-sections (5) and (6) of section 14m of the said Act is qudted hereunder for the sake of convenience.

"14m (5) : the lands owned by a trust or endowment other than that of a public nature, shall be deemed to be lands owned by the author of the trust or endowment and such author shall be deemed to be a raiyat under this Act to the extent of his share in the sard lands, and the share of such author in the said lands shall be taken into account for calculating the area o