The main legal point established in the judgment is the significance of intention and conscious voluntary acts in determining the conversion of land from one category to another under the Land Ceiling Act.

1. Taluk Land Board, Alwaye as per order dated 22-10-1976 determined the surplus land liable to be surrendered by the revision petitioner under S.85 of Act 1 of 1964 (for short'the Act') as 83 900 cents. This order was passed after exempting 20.57 acres of land as rubber plantation under S.81 (1) (e) of the Act. Later the Taluk Land Board was doubtful of the eligibility of this land for exemption and issued a notice under S 85 (9) of the Act and in due course set aside the earlier order. A fresh draft statement was issued on 26-4-1978. However, the Taluk Land Board in the revised final order reiterated its earlier finding upholding the exemption of 20.57 acres of land and disposed of the case accordingly That was on the basis that 20.57 acres of land was a rubber plantation on 1-4-1964 and as such eligible for exemption though the rubber trees were cut and removed after 1-1-1970. On 5-4-197, the Taluk Land Board initiated proceedings under S.87 of the Act and issued a draft statement calling upon the revision petitioner to surrender excess land of 20.57 acres. It was found that 14.77.650 acres was acquired by the Government for the purpose of I. S. R O. Ultimately the impugned final order was passed holding that S.87 applies to the facts of the case and determining the surplus land to be surrendered as 6.64.900 acres. This order is now challenged.

2. It is admitted that on 1-4-1964 as well as 1-1-1970, the land of an extent of 20.57 acres in Sy. Nos. 977/1B and 1C and 982/1A and 1B was rubber plantation eligible for exemption under S.81 (1) (e) of the Act. It is also admitted that after 1-1-1970 the rubber trees were slaughter-tapped According to the revision petitioner, the rubber trees became old and practically non-yeilding and therefore he had them cut with a view to replant. Replantation was not done till 1978, though learned counsel for the revision petitioner submitted that since then replanting has been done. Revision petitioner urged certain reasons why he could do replanting only long after slaughter tapping. Taluk Land Board held that since rubber trees were cut after 1-1-1970 and replanation was not done for a number of years, it is a case of conversion of exempted land into a non-exempted class of land namely, other dry land, and the reasons urged for not replanting in time are not bona fide and therefore Explanation II to S.87 of the Act is attracted. This finding is now challenged.

3. The question of "conversion" has been considered by this Court in some cases. In C. R P. Nos. 126, 127.128, 129, 583 and 585 of 1975, this Court had to consider the question under what circumstances private forest exempted under Sec..81(1)(d) of the Act would cease to be a private forest. Dealing with the particular facts of the case, G. Viswanatha Iyer J. observed as follows:

"The records produced by the petitioners show that these areas were prepared for planting rubber even before Act 1 of 1964 came into force. The preparing the ground and planting them with rubber, coffee or cardamom is an integrated activity and when that has been shown to have been started long before Act 1 of 1964 came into force, it can safely be concluded that when the Act came into force this has been used principally for cultivating the above mentioned crops. In that view also these are areas which are plantations on ground at the time when the ceiling case was taken should be exempted."

4. In C.R.P. 2575 of 1976 this Court had to consider a similar question. M. P. Menon J in the course of judgment observed as follows:

It is said that the petitioner and his brothers had purchased the extensive forest lands in question for converting them into plantations. The partnership was also formed for this purpose. The planting process had admittedly begun before 1-1-1970 and was continued thereafter also, though the exact interval between clear felling and planting in respect of every part of the area is not known. In these circumstances, the relevant quest