However, the proceedings under the Act was initiated against one, Valliammal who was holding more than the ceiling limit of 15 standard acres. Her husband had owned property to an extent of 58.47 acres after deducting 20 acres gifted to his daughter on 08.05.1970 as per Section 21-A of the Act. It was valid since it was gifted to unmarried daughter. In view of Section 7 of the Act, he is entitled to hold one acre of dry land over and above the ceiling of 15 standard acres. His wife namely, the said Valliammal is entitled to hold her own lands of 36.09 ordinary acres. So family consisting Palanisamy will be holding 0.302 standard acres only as surplus, if at all and not 37 acres. The said Valliammal got 36.90 ordinary acres by the registered sale deed dated 04.02.1970 executed by her son. Her husband was holding 58.47 ordinary acres as on 15.02.1970. Therefore, the land held by the Valliammal is less than 10 standard acres which is permissible under law. While the proceedings were initiated, her husband was alive and subsequently continued as against the said Valliammal. He died on 19.12.1970 leaving behind his two sons and two daughters. The said Valliammal, the sons and daughters are entitled to have equal shares. Therefore, while fixing the ceiling, the second respondent ought to have fixed the ceiling of the said Palanisamy as on 15.02.1970 the crucial date and fixed the ceiling. After his death, it devolves on his heirs equally. Therefore, the entire share cannot be treated as Valliammal's share. It devolves on all his five heirs who are class I heirs equally entitled to. Altogether, she is entitled to have 25 standard acres and as such the proceedings initiated and continued against her are illegal and liable to be set aside. Therefore, the second respondent illegally arrived at and declared that the said land is surplus. The procedure contemplated under Section 23 (2) of the Act was not followed and the land owners are still holding unencumbered lands and the same may be declared as surplus instead of declaring encumbered lands.
