1. In this revision under S.103 of the Kerala Land Reforms Act, Act 1 of 1964 as amended by Act XXXV of 1969, hereinafter called the Act, the important question of law involved is whether the legal heirs of one who was, as on 1-1-1970, the date notified under S.83 of the Act, an adult unmarried person holding land in excess of the ceiling limit specified under S.82 of the Act, are under a legal liability, on his death, after the filing of the statement under S.85 (2) of the Act, but before the passing of the vesting order under S.86 (1) of the Act, to surrender the excess land as might have been determined had he lived till such time as the Taluk Land Board could have determined the extent and identity of the excess land, and passed an order vesting it in the Government. The Taluk Land Board has, by casting the burden on the legal heirs, in effect, answered the question in the affirmative, though this question of law, as such, was not specifically raised before it. Revision petitioner No.1 is one of the legal heirs of the person who had filed the statement under S.85 (2), hereinafter, for the sake of convenience, referred to as the 'declarant'. Revision petitioners Nos.