https://www.taxtmi.com/caselaws?id=175937 The article explains Kerala land ceiling principles under the Kerala Land Reforms Act, 1963. Lands converted into plantations between 1 April 1964 and 1 January 1970 were not exempt from ceiling proceedings because section 82(4) governed conversions from its commencement and the plantation amendment did not shift that date. A certificate of purchase under section 72K is conclusive only as proof of assignment of the landlord's right, title and interest; it does not bind the Taluk Land Board on surplus-land determination, except to its limited evidentiary effect and subject to fraud or facial error. Section 84(3) is treated as clarificatory and retroactive, so voluntary transfers are tested against the amended ceiling area. 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 The article explains Kerala land ceiling principles under the Kerala Land Reforms Act, 1963. Lands converted into plantations between 1 April 1964 and 1 January 1970 were not exempt from ceiling proceedings because section 82(4) governed conversions from its commencement and the plantation amendment did not shift that date. A certificate of purchase under section 72K is conclusive only as proof of assignment of the landlord's right, title and interest; it does not bind the Taluk Land Board on surplus-land determination, except to its limited evidentiary effect and subject to fraud or facial error. Section 84(3) is treated as clarificatory and retroactive, so voluntary transfers are tested against the amended ceiling area. Case-Laws Indian Laws Wed, 02 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175937