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 circumstances, before the last transaction, if the agricultural lands of Co-operative farming Society/Co-operative society/Company/Partnership were transferred to the agriculturists then in those cases such transactions could not be validated by taking 10% amount and if any such decisions are taken then they shall be treated contrary to law and shall be required to be cancelled.

2. By Gujarat Act No.28 of 2015, some provisions of the Act are amended and Section 63AB is inserted in the Act, which reads as under:

63AB. Last transaction if made to an agriculturist to be valid even if earlier transaction or transactions may be invalid.

(1) Notwithstanding anything contained in section 63, where the Mamlatdar suo moto or on the application of any person interested in the land, has reason to believe that, in the breach of the provisions of clause (a), (b) or (c) or subsection (1) of section 63, transfer of the land had taken place in favour of a person who was not an agriculturist, and that certain transaction or transactions have taken place thereafter and the person in whose favour the last transaction was made on or before the 30th June, 2015, is an agriculturist, he shall issue a notice to such person and shall give him an opportunity of being heard and also make an inquiry as he deems fit.

(2) If the Mamlatdar comes to the conclusion that as a result of the last transaction in respect of such land, the person to whom such land was transferred is indeed an agriculturist, he shall call upon such person to pay to the State Government for the use of such land only for the agricultural purpose, the amount of ten per cent. of the prevailing Jantri and after such payment he shall declare, by an order, such last transaction to be valid irrespective of the fact that any one or more of such transactions was or were invalid and upon such order, no proceedings under section 84C shall be initiated and if already initiated shall be discontinued forthwith.

3. As defined in section 2(11) of the Act, the word 'person' includes a joint family. The same is the definition of 'person' given in section 2(21) of the Gujarat Agricultural Lands Ceiling Act, 1960 ('the Ceiling Act' for short). On the meaning and scope of the word 'person' used in the Ceiling Act while considering the applicability of meaning given in definition of 'person' in the Bombay General Clauses Act, 1904, Hon'ble Supreme Court has held and observed in para-23 to 25 of its judgment in the case of Ramanlal Bhailal Patel and Others Vs. State of Gujarat, (2008) 5 SCC 449 as under :

23. The word 'person' is defined in the Act, but it is an inclusive definition, that is "a person includes a joint family." Where the definition is an inclusive definition, the use of the word 'includes' indicates an intention to enlarge th