Arun Bhansali, J.

This writ petition under Article 227 of the Constitution of India is directed against order dated 26.09.2006 passed by Additional Collector (Ceiling), Pali ('Collector') and judgment dated 11.12.2013 passed by Board of Revenue, Rajasthan, Ajmer ('Board'), whereby, the appeal filed by the petitioner State has been rejected.

2. Ceiling proceedings were initiated against assessee - Manohar Singh under the provisions of Chapter - III B of the Rajasthan Tenancy Act, 1955 (old ceiling law) and the Sub Divisional Officer, Sojat ('SDO') decided Case No. 288/1971 by judgment dated 28.10.1975 held that the assessee was not holding any land in excess of ceiling limit, however, the proceedings were ordered to be re-opened by order dated 06.05.1982 passed by the State Government under Section 15 (2) of the Rajasthan Imposition of Ceiling on Agricultural Holdings Act, 1973 ('the Act of 1973') and the Collector was directed to decide the case of the assessee afresh; in the meanwhile after coming into force of the Act of 1973 proceedings No. 1/1973 - State v. Manohar Singh were initiated by the SDO and after required inquiry the proceedings were dropped; the Collector by