P.J. THOMAS vs THE TALUK LAND BOARD .

The Supreme Court held that under the Kerala Land Reforms Act, 1963, the computation of ceiling area must include cashew estates converted to rubber plantations after the exemption was withdrawn on 1.1.1970. The Court clarified that the conversion of land from one exempted category to another does not exempt it from the ceiling provisions under Section 82(4). The appeal was dismissed, affirming the High Court's decision that the appellant's rubber plantation was subject to ceiling area computation as it was originally a cashew estate, which lost its exempt status post-amendment.