The petitioner, M/s Sonapur Tea Company Pvt. Ltd., is engaged in the production, cultivation and manufacture of tea at its tea estate at Sonapur in the district of Kamrup. A ceiling case under the provisions of the Assam Fixation of Ceiling on Land Holdings Act, 1956, hereinafter the Act, was initiated against it in 1973 pursuant to the amendment of the Act by Assam Fixation of Ceiling on Land Holdings (Amendment) Act, 1971 which brought within the fold of the Act land held for special cultiva­tion beyond that which was used for the purpose of tea cultivation and purposes ancillary thereto. After the initiation of the aforesaid case numbered as Ceiling Case No.41/73, a draft statement was prepared inviting objection of the petitioner, if any. The petitioner submitted its objection. The Additional Deputy Commissioner vide his order dated 28.2.75 rejected most of the objections and fixed an area of 7650B 4K 16L for acquisition under the Act. Feeling aggrieved the petitioner preferred an appeal to the Government under section 7(3) of the Act which was allowed and the case was remanded to the Director of Land Requisition, Acquisition and Reforms, Assam, Guwahati who was a