The only grievance of the petitioner in this application is that while determining the ceiling of the land which the petitioner is entitled to retain under the provisions of section 14M of the West Bengal Land Reforms Act as a raiyat certain lands which according to the petitioner are not actually getting any water from any State Canal Irrigation Project or State (Power Driven) Deep Tubewell or State Riverlift Irrigation Project, have been included or have been treated as being situated within the irrigated area and as a result he has been allowed to retain lands much less than what he is entitled to retain as these lands, according to him, are situated in non-irrigated area. Mrs. Gupta, learned Advocate appearing on behalf of the State, has drawn the attention of the Court to the affidavit-in-opposition where it has been stated that by a Notification No. 7352-L, Ref. Calcutta, dated 1.7.71 that these lands of the petitioner were determined by the Revenue Officer as being situated within the irrigated area. It does not appear from the determination as made by the Revenue Officer that the Officer has made the determination as required under the provisions of section 14K(d) o