VELLAPALLY PLANTATIONS vs STATE OF KERALA

The Supreme Court addressed the interpretation of Section 82(1)(d) and Section 85A of the Kerala Land Reforms Act, 1963, regarding the exemption of land from ceiling surplus calculations. The Court held that the amendment allowing companies to claim exemptions based on land use as of January 1, 1970, was valid, but subsequent rulings by the Kerala High Court indicated that conversions after April 1, 1964, should be disregarded. Consequently, the Court ruled that the Taluk Land Board's re-opening of proceedings to reassess the ceiling surplus land was justified based on the subsequent legal interpretations.