AUTHORISED OFFICER, LAND REFORMS Vs. A.G. DHAMODARASWAMI NAIDU (DIED) AND ORS.

JUDGEMENT

(1.) THE Authorised Officer, Land Reforms, Coimbatore, is the petitioner. One A.G. Dhamodaraswami Naidu, held on 6th April, 1960, an extent of 118.016 ordinary acres equivalent to 38.528 standard acres of agricultural land. As he was entitled only to hold 30 standard acres under the Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961, action was taken by the statutory functionaries to fix the ceiling limit. On the publication of the draft statement under Section 10 (1) of the Act, Dhamodaraswami Naidu, who was alive on that date, filed objections thereto that the above extent reckoned by the statutory officers included his holding in an agricultural company known as Messrs A. G. D. (Private) Ltd. and if the extent of his shareholding in the agricultural company is deducted, there would be no excess in his hands for the same being declared as such and taken over by the Government under the provisions of Act LVIII of 1961. But the Authorised Officer held that Dhamodaraswami Naidu's shareholding in the limited company should also be taken into account for computing the excess. It also appears that Dhamodaraswami transferred such shares in, the above company in favour of a trust. The Authorised Officer would rot take cognisance of such a transfer and ultimately declared the surplus for the holding of Dhamodaraswami Naidu at 8.528 standard acres. The appeal by the legal representatives of Dhamodaraswami Naidu to the Land Tribunal (The Subordinate Judge, of Coimbatore) was successful. It is as against this, the present civil revision petition has been filed by the State represented by the Authorised Officer, Land Reforms,, Coimbatore.

(2.) IT is conceded by the learned Government Pleader that if the shareholding of the late Dhamodaraswami Naidu in Messrs. A. G. D. Private Limited, Appanaickenpatti, Coimbatore, is excluded for purposes of computing the ceiling limit, then, there would be no excess land in the hands of the respondents (the heirs of Dhamodaraswami Naidu) for being taken over by the State under Act. LVIII of 1961.

(3.) I have perused the certificate of incorporation and the memorandum of Articles of Association of Messrs. A. G. D. Private Ltd., in which Dhamodaraswami Naidu was a shareholder. The objects for which the company was established are, to carry on the business of agriculture and to acquire by purchase, taking on lease or otherwise land suitable for cultivation and agricultural operations and to carry on other business to further the above objects of the company. The company is, therefore, an agricultural company within the meaning of Act LVIII of 1961.