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Interpretation of Explanation I to Section 87 in relation to cessation of exemption under Section 81(l)(k) of the Kerala Land Reforms Act. Analysis: The case involved a dispute regarding the applicability of Explanation I to Section 87 of the Kerala Land Reforms Act in the context of the cessation of exemption under Section 81(l)(k). The respondent, a partner in an industrial firm, had claimed exemption for land under Section 81(l)(k) of the Act. The High Court initially allowed the exemption, but later, after the exemption ceased to apply, invoked Section 87 of the Act, leading to the current appeal. The key contention put forth by the appellant was that the cessation of exemption under Section 81(l)(k) should be considered as of the notified date, 1.1.1970, due to non-use of the land for industrial purposes. On the other hand, the respondent argued that the cessation of exemption triggers the application of Explanation I to Section 87, which deems the land acquired after the notified date. The Court examined the provisions of Section 81(l)(k) and emphasized that the exemption applies if the land is held by an industrial undertaking and set apart for industrial use, subject to the Collector's specified time frame for actual use. The Court noted that the intention behind the exemption was to promote future industrial development without misuse. The Collector's notice specified a deadline for using the land, which the respondent failed to meet, leading to the cessation of exemption. The Court then delved into Explanation I to Section 87, which deals with surrendering excess land acquired after the notified date. The Explanation states that land exempted under Section 81 and ceasing to be exempted is deemed acquired after the notified date. The Court highlighted the clarity of the provision and its application to cases falling under Section 87, emphasizing the legislative intent to prevent misuse of exemptions. In conclusion, the Court upheld the High Court's decision, stating that the cessation of exemption under Section 81(l)(k) led to the deemed acquisition of the land after the notified date. Therefore, the Taluk Land Board could not initiate proceedings under Section 85 to determine the ceiling area as of 1.1.1970. The appeal was dismissed, with no order as to costs, based on the facts and legal analysis presented in the case.
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