https://www.taxtmi.com/caselaws?id=193418 A surplus land declaration cannot validly proceed against a transferor who had already ceased to be the tenure-holder before the prescribed date, especially where the transferee was not served with notice. The Court held that the statutory machinery under the Ceiling Act must be directed against the holder, and a declaration made without notice to the person truly interested is void and unenforceable against the transferee. Failure to file objections under section 14(3) did not cure the defect or bar challenge to a non est declaration. Possession could not lawfully be taken on the strength of an invalid surplus declaration, and the Collector lacked authority to dispossess the transferee. Fresh proceedings were left open in accordance with law after proper inquiry and notice. en-us Thu, 25 May 1978 00:00:00 +0530 Fri, 28 Jul 2017 14:09:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193418 A surplus land declaration cannot validly proceed against a transferor who had already ceased to be the tenure-holder before the prescribed date, especially where the transferee was not served with notice. The Court held that the statutory machinery under the Ceiling Act must be directed against the holder, and a declaration made without notice to the person truly interested is void and unenforceable against the transferee. Failure to file objections under section 14(3) did not cure the defect or bar challenge to a non est declaration. Possession could not lawfully be taken on the strength of an invalid surplus declaration, and the Collector lacked authority to dispossess the transferee. Fresh proceedings were left open in accordance with law after proper inquiry and notice. Case-Laws Indian Laws Thu, 25 May 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193418