D.P. GUPTA, J.—The petitioner seeks to challenge the order of the Board of Revenue for Rajasthan dated January 5, 1977, which was passed on an appeal under sec. 23 of the Rajasthan Imposition of Ceiling on Agricultural Holdings Act, 1973 (hereinafter referred to as the Act).

2. The undisputed facts are that the petitioner received a large chunk of agricultural land from her father and out of the aforesaid land she transferred parcels of land to various persons including her husband, her three sons and her daughter by means of registered sale deeds executed on different dates. Proceedings under sec. 11 of the Act where started against the petitioner and her husband by the Authorised Officer (Ceiling), Sri Ganganager and both of them on receiving notices under sub-sec. (1) of sec. 11 filed their returns. After an enquiry the Authorised Officer came to the conclusion that the youngest son of the petitioner, Gurusharan Singh, was a minor and the transfer of land in favour of the aforesaid minor son by the petitioner on December 19, 1972 could not be recognised for the purposes of determination of the ceiling area applicable to the petitioner and her husband and by his order dated August

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