https://www.taxtmi.com/caselaws?id=175937 Kerala Land Reforms Act ceiling proceedings treat plantation conversions under section 82(4) by reference to the provision's commencement on 1 April 1964; the later inclusion of plantations did not defer that date to 1 January 1970. A purchase certificate under section 72K conclusively establishes assignment of the landlord's rights to the tenant, but does not prevent the Taluk Land Board from independently determining the identity and extent of surplus land, subject to giving the certificate its proper evidentiary effect unless facially inaccurate or fraudulent. Voluntary transfers intended to defeat ceiling limits may be tested against the reduced ceiling area introduced in 1969, because the relevant amendment was treated as clarificatory and retroactive. en-us Wed, 02 May 1979 00:00:00 +0530 Fri, 06 Feb 2026 17:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175937 Kerala Land Reforms Act ceiling proceedings treat plantation conversions under section 82(4) by reference to the provision's commencement on 1 April 1964; the later inclusion of plantations did not defer that date to 1 January 1970. A purchase certificate under section 72K conclusively establishes assignment of the landlord's rights to the tenant, but does not prevent the Taluk Land Board from independently determining the identity and extent of surplus land, subject to giving the certificate its proper evidentiary effect unless facially inaccurate or fraudulent. Voluntary transfers intended to defeat ceiling limits may be tested against the reduced ceiling area introduced in 1969, because the relevant amendment was treated as clarificatory and retroactive. Case-Laws Indian Laws Wed, 02 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175937