VISWANATHA IYER, J. :- The legal representatives of the deceased declarant are the petitioner. The reference to the Full Bench was occasioned by the doubt entertained by a learned single Judge of this court in a related matter, C.R.P. No.1215 of 1982 (which we are disposing of separately) that Section 84(IA) of the Kerala Land Reforms Act, 1963 (Act 1 of 1964) hereinafter referred to as the Act, does not enable exclusion of the lands gifted by the declarant between January 1, 1970 and November, 5, 1974 from his accountable holdings in determining the extent of surrenderable area under the ceiling provisions of the Act. The learned Judge was inclined to take the view that the provision was intended only to protect the interest of the donee and not to confer any benefit on the donor. In other words, the view taken was that after the amendment "it was not open to the Taluk Land Board to accept such a choice" (i.e. to surrender the gifted lands) "made by the declarant because the transferees (or the donees) have valid title under the gift deed"; but the declarant himself cannot claim reduction in the extent of his holding by excluding the lands gifted from his accountable hold