Both the above revisions are inter-linked and as such they are dealt with together.

2. One Venugopal Naidu executed a will dated 5th February, 1943 whereby all his lands were to be enjoyed by his wife, Aparanji Ammal for her lifetime, and after her death one Radhaswami Charitable Society, Dayalbaph, Agra is to enjoy the same with absolute rights. The will had been duly registered. Venugopal Naidu died on 2nd April, 1945. His wife, Aparanji Ammal was in possession and enjoyment of the properties as per the terms of the said will on 6th April, 1960. The Authorised Officer calculated the total extent of the lands in the hands of Aparanji Ammal as 44. 30 standard acres. Though the said Aparanji Ammal filed a return on 5th June, 1963 under section 8 (1) of the Madras Act LVIII of 1961 furnishing a list of surplus lands, she at a later stage while preferring objections under section 10(5) of the Act, put forward a contention that the entire lands possessed by her under the terms of the will would not come under the provisions of the Act as the absolute title in the same had vested with the said Radhaswami Charitable Society, a public religious trust. The Society to whom the propert