In Brief
The appellant's predecessor held substantial agricultural land in Maharashtra but did not file a return under the Ceiling Act. The Sub Divisional Officer determined that 44.51 acres of land was 'pot kharab' (uncultivable) and exempt from the ceiling limit. In subsequent ceiling proceedings after the Act was amended, 28.20 acres was found to be uncultivable. The appellant challenged this variation, arguing that if 106.24 acres was found uncultivable in earlier proceedings, it should remain so. The Supreme Court dismissed the appeal, holding that the appellant failed to lead evidence or place on record prior revenue records to rebut the presumption of truth attached to revenue entries classifying land as uncultivable.
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