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1969 (7) TMI 121 - BOMBAY HIGH COURTExtract: .......sis that the heirs or the legatees are the persons in respect of whom the ceiling area is to be determined and the surplus land declared. The returns which can be called from the heirs and legatees will be their individual returns and not joint returns. 22. In the result, both the petitions succeed and are allowed with costs. 23. Petitions allowed.
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