https://www.taxtmi.com/caselaws?id=287600 Liability to surrender surplus land under the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961 attaches to the holding on the statutorily relevant date, not on the later publication of the section 21 declaration or taking of possession. Proceedings for determination of surplus land therefore do not abate or become infructuous merely because the holder dies before declaration. The Act's object of equitable distribution would be frustrated if death could defeat proceedings already commenced, and the later amendment requiring death to be ignored before declaration was treated as declaratory of the existing position. Heirs may participate for the estate, but the surplus liability remains attached to the holding. en-us Thu, 11 Feb 1982 00:00:00 +0530 Tue, 21 Apr 2020 15:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287600 Liability to surrender surplus land under the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961 attaches to the holding on the statutorily relevant date, not on the later publication of the section 21 declaration or taking of possession. Proceedings for determination of surplus land therefore do not abate or become infructuous merely because the holder dies before declaration. The Act's object of equitable distribution would be frustrated if death could defeat proceedings already commenced, and the later amendment requiring death to be ignored before declaration was treated as declaratory of the existing position. Heirs may participate for the estate, but the surplus liability remains attached to the holding. Case-Laws Indian Laws Thu, 11 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287600