STATE OF U.P. vs BANKE SINGH

The Supreme Court held that under Section 5 of the U.P. Imposition of Ceiling on Land Holdings Act, 1960, any transfer of land made after January 24, 1971, must be ignored for determining surplus land. The Court found that a will executed on February 10, 1978, which bequeathed a 1/4th share of land, constituted a transfer that should be disregarded under Explanation-I of sub-section (6). Consequently, the High Court's decision to exclude the land from surplus was overturned, and the appeal was allowed.