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Issues Involved:
1. Determination of surplus land under the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961. 2. Effect of the death of the original landholder during the pendency of the enquiry proceedings. 3. Obligation of heirs or legatees to file returns and determination of surplus land in their context. Detailed Analysis: 1. Determination of Surplus Land under the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961: The Ceiling Act imposes a maximum limit (or ceiling) on the holding of agricultural land in Maharashtra. Any land held in excess of the ceiling area is deemed surplus and is acquired by the State for distribution to landless and other persons. The ceiling area is determined based on the land held as of 4-8-1959 and continued to be held on 26-1-1962, the appointed day. The Act restricts transfers or partitions of land held in excess of the ceiling area after the appointed day until the surplus land is determined. The determination process involves filing returns, conducting enquiries, and making declarations by the Collector under Section 21 of the Act. 2. Effect of the Death of the Original Landholder During the Pendency of the Enquiry Proceedings: The death of the original landholder during the enquiry proceedings changes the legal position. The Act does not provide for the substitution of legal representatives of the deceased holder who filed a return or died after 26-1-1962. The property of the deceased holder passes to the heirs or legatees, who take the property in their own right and do not simply step into the shoes of the deceased holder. The Act does not contemplate determining surplus land based on the state of affairs as of 26-1-1962 if the holder dies before the declaration is made. There is no obligation on the heirs or legatees to file a return in respect of the property held by the deceased holder as of 26-1-1962. 3. Obligation of Heirs or Legatees to File Returns and Determination of Surplus Land in Their Context: Heirs or legatees are required to file returns for the property they hold, including any inherited property, if it exceeds the ceiling area. The determination of surplus land must be based on the returns filed by the heirs or legatees and not on the property held by the deceased holder as of 26-1-1962. The Act does not penalize heirs or legatees for non-filing of returns by the deceased holder. The surplus land is determined based on the property held by the heirs or legatees, considering the land they already owned and inherited. Conclusion: The High Court quashed the orders of the Deputy Collector and the Maharashtra Revenue Tribunal in Special Civil Application No. 1026/66 and the Assistant Collector in Special Civil Application No. 170/68. The Court directed that the cases be dealt with in accordance with the law, considering the heirs or legatees as the persons in respect of whom the ceiling area is to be determined and the surplus land declared. The returns to be called from the heirs and legatees should be their individual returns and not joint returns. Both petitions were allowed with costs.
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