1. The declarant is the revision petitioner.

2. His grievance is that the Taluk Land Board has wrongly disallowed his claim for exemption, in respect of land measuring 6.66 acres in extent comprised in Survey No. 2226 of Agali Village which admittedly is a rubber plantation. According to the declarant, the land originally formed part of 'private forest' within the meaning of the MPPF Act. It is this private forest which was converted into a rubber plantation in the year 1967 and that it is so can be seen from the certificate issued by the Rubber Board. Assuming, the conversion of the private forest into a rubber plantation was after 1-4-1964, even then the declarant is entitled to get the land excluded from the purview of the ceiling case, because a land once found belonging to the exempted category and hence excludable from the account of the declarant, cannot later be treated to be includible in the account unless a specific provision to the contra exists in S.81 KLR Act the counsel submits. The question whether the conversion was before or after 1-4-1964 is therefore irrelevant to be considered because the land in question, the counsel submits, belongs to the exempted