Order.-The Authorised Officer, Land Reforms, Coimbatore, is the petitioner. One A. G. Dhamodaraswami Naidu, held on 6th April, 1960, an extent of 118.016 ordinary acres equivalent to 38.528 standard acres of agricultural land. As he was entitled only to hold 30 standard acres under the Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961, action was taken by the statutory functionaries to fix the ceiling limit. On the publication of the draft statement under section 10 (1) of the Act, Dhamodaraswami Naidu, who was alive on that date, filed objections thereto that the above extent reckoned by the statutory officers included his holding in an agricultural company known as Messrs A. G. D. (Private) Ltd. and if the extent of his shareholding in the agricultural company is deducted, there would be no excess in his hands for the same being declared as such and taken over by the Government under the provisions of Act LVIII of 1961. But the Authorised Officer held that Dhamodaraswami Naidu’s shareholding in the limited company should also be taken into account for computing the excess. It also appears that Dhamodaraswami Naidu transferred such shares in the above company in favo

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