Holdings) Act, 1973 and Rules, 1974, Mr. P. Ganga Rami Reddy the learned counsel primarily contends that under Section 10 (5) of the Act, the Government would not accept encumbered land especially in view of the petitioners’ objections showing undisputed lands of the declarant available, which would suffice the extent of surplus land required to be surrendered by the declarant. The objections on behalf of the alienees primarily has stated that though they have purchased different extents of land under registered sale deeds, apart from the aforesaid lands, the declarants have substantial extents of land which are totally unencumbered and can be taken over by the Government towards the balance surplus land. The undisputed lands have been shown in schedule under para 6 of the objections but without considering the objections, primary Tribunal as well as the appellate Tribunal have confirmed the impugned proceedings taking over the land of alienees towards the balance of surplus land of the declarant. It is noticed from the order of the Revenue Divisional Officer dated 20-1-2003 referred to above that the objections filed by the alienees are disregarded on the ground that these alienations are in violation of Section 17 of the Act. The appellate authority also has not taken into consideration the objections and has rejected the same on the ground that they are not tenable. The appellate authority also stated that the objections filed by the alienees have been considered by the Land Reforms Tribunal and therefore, the appeal was dismissed.