1. State has filed the above revision challenging the order passed by Taluk Land Board, Mannarcaud in the ceiling proceedings of first respondent, a company, under section 103 of the Kerala Land Reforms Act, for short the Act.

2. Short facts necessary for disposal of the revision can be summed up thus:-First respondent filed statement of its land account under section 85A of the Kerala Land Reforms Act before the State Land Board, Thiruvananthapuram. That statement was forwarded for verification and appropriate orders to the Taluk Land Board, Mannarkkad. Taluk Land Board by order dated 16.7.1981 dropped the ceiling case. State preferred a revision, CRP No.2012/1982, against the order of Taluk Land Board dropping the ceiling case. By order dated 22.6.1988 this court remitted the case to Taluk Land Board for fresh disposal. First respondent challenged that order filing an appeal with a Special Leave Petition before the Supreme Court. Leave was declined by apex court upholding the orders of this court directing redetermination of the ceiling area after further inquiry. Subsequent to such orders of remand, Taluk Land Board after conducting further verification disposed the ceiling case by Order dated 13.7.1995 holding that first respondent has to surrender 442.57 acres of land as excess area. Board has granted exemption to first respondent over vast extent of land without any justifiable ground, fixation of its excess area limiting to 442.57 acres is patently unsustainable and illegal, and further, it has not conducted any independent inquiry over claims raised by some third parties who produced purchase certificates issued by Land Tribunal or other deeds of title over portions of land covered by ceiling proceedings, is the case of State to contend that the order Board is unsustainable.

3. I heard learned Special Government pleader who appeared for the State and also respective learned counsel appearing for the respondents.

4. The main crux of challenge pressed into service by learned special Government pleader, Smt.Suseela Bhat to assail the order of Taluk Land Board is that exemption over a vast extent of 2583.64 acres of land in the total area possessed by first respondent company was granted by the Board treating it as plantation, forest etc without any material produced to claim such exemption. Similarly 54 acres of land from the account of assessee was deleted holding that such properties are occupied by third parties/claimants, but, without any proper verification of the claims set up over such properties but simply relying on some purchase certificates obtained by claimants from the Land Tribunal, according to Special Government pleader. Specific directions given in the remand order have been given a go-by by the Taluk Land Board and it has dealt with case in a most perfunctory manner to exclude vast area in the land account of first respondent without any ground whatsoever for exempting such land is the submission of learned special Government pleader. Learned Special Government pleader referred to the decision rendered by the Apex Court in Bhavani Tea and produce Co.Ltd v. State of Kerala and Others (1991) 2 SCC 463) in which the declarant was a party and lands covered by the present ceiling case were involved, but, with respect to questions relating to vesting of private forests under the Kerala Private Forests (Vesting and Assignment) Act, 1971, to contend that the entire estate of the declarant company cannot be taken as a whole to grant exemption as plantation, forest etc. Without consideration as to particulars, survey number, documents of title relevant material showing the nature of land as plantation or forest and also whether there was conversion or variation as plantation or forest, and, if so at what point of time. The Board has granted, without applying its mind on the aforesaid aspects, exemption to large extent of lands as plantation, forest etc from the land account of declarant, and it is per