ORDER :

(Nupur Bhati, J.)

The instant writ petition has been preferred by the petitioner under Article 226 and 227 of the Constitution of India with the following prayers:-

"1. The impugned judgment dated 02.09.2003 (Annex.4) passed by the learned Board of Revenue in Appeal No.32/89/Appeal/Ceiling/Pali may kindly be quashed and set aside with all its natural consequences;

2. The appeal preferred by the respondents before the Board of Revenue, Ajmer may kindly ordered to be dismissed with all its natural consequences;

3. Any other relief/reliefs which this Hon'ble Court may deem just and proper in the facts and circumstances of the case, may also be granted in favour of the petitioner."

2. Brief facts of the case are that:-

The ceiling proceedings under the old ceiling law, were initiated against the respondent Shri Vishan Singh (since deceased) in the case bearing No.241/70, which came to be decided by the judgment dated 19.12.1970, wherein, the land was not found to be in excess of permitted land in favour of respondents. Vide order dated 09.08.1979, ceiling proceedings were ordered to be reopened by the Government of Rajasthan under the new ceiling law.

3. The Additional Collector, Pali, vide its judgment dated 13.01.1983, found, that the land was in excess of the standard limit and 39.25 big has of land was ordered to be resumed in favour of the petitioner herein. Thereafter, the respondents preferred an appeal before the learned Board of revenue which was rejected by the judgment dated 27.03.1989 to which, the respondents preferred a writ petition, which was allowed vide order dated 05.05.1999 and the matter was remanded back to the Board of Revenue for deciding the matter afresh.

4. The Board of Revenue, Ajmer, vide its judgment dated 02.09.2003, allowed the appeal, set aside the judgment passed by the Additional Collector, Pali by stating that the assessee Late Shri Vishan Singh was not holding excess land on the said date.

5. Being aggrieved of the order dated 02.09.2003 (Annexure- 4), passed by the Board of Revenue, Ajmer, the petitioner has preferred the instant writ petition.

6. Shri R.D. Bhadu, learned counsel representing the petitioner- State, submitted that:-

(a) The Board of Revenue, Ajmer, has passed the order dated 02.09.2003 (Annexure-4) in an invalid, erroneous and in a lackadaisical manner and so also, the said order is contrary to the well settled principle of law.

(b) The Board of Revenue, Ajmer, has committed a grave error by not appreciating the facts correctly for determination of the ceiling area. The computation of the land in question for the purpose of the ceiling is required to be made in both; under the New Ceiling Act as well as under the Old Ceiling Act and thereafter, it can be found as to whether, the ceiling area determined under the New Ceiling Act, exceeds the ceiling area under the Old Ceiling Act or not, and in the absence of such computation under both the Act, the matter could not have been disposed of.

7. He draws the attention of this Court towards the main ground of the writ petition and the contentions which were put before the Revenue Board, which are as follows:-

"Whether the land transferred by assessee Vishan Singh in favour of minor sons and daughters by gift deed dated 23.06.1959, would be a valid transfer as per the Section 30DD and whether the transferee are required to have attained age of majority at the date of gift deed executed in their favour i.e. 23.06.1959 or attaining majority at the cut-off date provided under Section 30 DD i.e. 01.12.1969 would be valid?"