S. RAJENDRA BABU, J.

( 1 ) THE petitioner executed a power of attorney in favour of the fourth respondent as per Annexure-C. The Tahsildar initiated action in terms of section 61 of the Karnataka Land Reforms Act, 1961 (hereinafter referred to as 'the Act') by making a report that occupancy rights in respect of the lands in question had been registered by the Land Tribunal at Puttur in favour of the petitioner and thatby the said power of attorney executed on 15-10-1980 the petitioner had made over the possession of the lands and the transaction involved in the said registered power of attorney is a contravention of the provisions of Section 61 of the Act. On the basis of this report made by the tahsildar, the Assistant Commissioner made an enquiry after issue of notice to the concerned parties. The petitioner stated before the Assistant commissioner that for the last two years he was a heart patient; that the fourth respondent is his maternal uncle's son and on account of his illness he was not able to cultivate the lands and therefore requested the fourth respondent to help him and in consequence thereof executed the power of attorney and that he had not sold the lands involved i

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