1. The State is the revision petitioner. The order under challenge is one by which the Taluk Land Board has disposed of the S. M. proceedings initiated under S.87 KLR Act.

2. It is not disputed that the respondent after 1-1-1970 has acquired certain lands, by purchase. These purchases are of various dates. Certain properties have also been disposed of by the respondent during the relevant period.

3. The question arising for consideration is, what is the method that should be adopted to determine the excess land in cases like the one on band? A reference in this connection to S.87 is profitable.

4. S.87 provides that where any person acquires any land after 1-1-1970 by gift, purchase, mortgage with possession, lease, surrender or any other kind of transfer inter vivos or by bequest or inheritance or otherwise and in consequence thereof, the total extent of land owned or held by such person exceeds the ceiling area, such excess shall be surrendered to such authority as may be prescribed. That means in consequence of an acquisition made after 1-1-1970 if the total extent of land owned or held by the acquirer exceeds the ceiling area, then he is bound to surrender the excess l