Proceedings under the U. P. Imposition of Ceiling on Land Holdings Act were taken against the petitioner and the matter was finally decided by the appellate court on 21-5-1975. In the meantime the amending Act No. 2 of 1975 was enacted. Section 9 of the amending Act contains transitory provisions to the effect that where an order determining the surplus land in relation to a tenure-holder has been made under the principal Act, before the commencement of this Act, the prescribed authority may, at anytime within a period of two years from the commencement of this Act, redetermine the surplus land in accordance with the principal Act as amended by this Act. Accordingly, a fresh notice under section 10 (2) of the principal Act was issued to the petitioner, while deciding the case after issue of the said fresh notice, the prescribed authority has disregarded even the findings on the issues which had become final by the appellate authoritys order dated 21-5-1975. For reopening those issues, it relied upon the pro visions of Section 38-B as inserted in the principal Act by U. P. Act No. XX of 1976 with effect from October 10, 1975, This section lays down that no finding or