C.L. Soni, J.

In these petitions, the Court is called upon to decide whether the word 'Person' used in section 63AB of the Gujarat Tenancy and Agricultural Act, 1948 ('the Act' for short) denotes only the natural person/individual human being or it also includes juristic/legal person like company, co-operative society etc. Such question has arisen in view the challenge made to the instructions dated 17.02.2018 issued by the Revenue Department of the State Government to all Collectors. In above instructions to the Collectors, it is stated that by amending Act 28 of 2015, Section 63AB is inserted in the Act, as per which when the transfer of the land in favour of such a person who is not an agriculturist and thereafter if the last transaction of the land is on or before 30.06.2015 in favour of the person who is agriculturist, then for use of such land only for agriculture purpose, the last transaction could be declared valid by charging 10% of Jantri value of the land. It is further stated that the above amendment is self explanatory as per which the person not an agriculturist that is to say non-agriculturist is considered to be an individual as per the Act and in such circum