T.L. Viswanatha Iyer, J.

1. This revision petition under S.103 of the Kerala Land Reforms Act, 1963 (Act 1 of 1964) (the Act for short) is filed by the State against the order of the Taluk Land Board, Kanjirappally dropping the proceedings initiated against the respondent under S.85(9) of the Act. The majority of the Taluk Land Board held that it had no authority or jurisdiction to reopen the ceiling case of the respondent under S.85(9). We shall state the facts leading to this order and how it is challenged by the State;

2. The respondent which is a private limited company filed statement of its holdings under S.85A for purposes of the ceiling provisions in the Act. They owned a total extent of 130.47 acres, 125 acres of which was claimed to be exempted as a rubber plantation as on January 1, 1970. But the Taluk Land Board did not accept the respondent's claim for exemption, inasmuch as the 125 acres in question was "other dry land" as on April 1, 1964, and was converted into rubber plantation only thereafter, and therefore the land had to be treated only as "other dry land" and not as rubber plantation in the computation of the extent of holdings under the ceiling provisions o