It follows that all the extents companyered by all the sale deeds have to be excluded from the holding of the appellants family unit, for the purpose of companyputation of the ceiling area of the appellants.
These appeals by the State of Andhra Pradesh are against the order of the Appellate Tribunal as upheld by the High Court.
The Appellate Tribunal, however, came to the companyclusion that the companyduct of the respondents regarding the sale of lands owned by them was companysistent.
The Appellate Tribunal did number agree with the Tribunal that the price for which the lands were sold was number the market price.
As mentioned above the High Court upheld the finding of the Appellate Tribunal by dismissing the revision petitions in limine.
The Appellate Tribunal felt fully satisfied that the disputed sales were with a view to meet the expenditure to be incurred by the respondents on the expansion of the sugar industry.
Revision petitions filed by the State of Andhra Pradesh under Section 21 of the Act were admitted by the High Court on 6 7 1978 on the limited question regarding the treatment of the lands as single crop wet lands and in respect of all other questions the revision petitions were dismissed.
They have been selling the lands to raise funds for setting up of industries and the transfers in dispute were effected to raise money to meet the expenses for the expansion of the sugar industry.
Sections 7 1 and 21 of the Act, which are relevant, are reproduced hereunder Special provision in respect of certain transfers, etc.
The Judgment of the Court was delivered by KULDIP SINGH, J. Chalapathi Rao and his son Ananda Mohan respondents in the herein, sold 220.25 acres of land by way of fourteen sale deeds executed on five different days between 16 12 1971 and 27 12 1971.
