JUDGMENT D.S. Mathur, J. - This order shall govern Civil Revisions Nos. 98 and 299 of 1963, both by Smt. Bageshwari Devi, against the order of the Prescribed Authority under the U. P. Imposition of Ceiling on Land Holdings Act, 1960 (to be referred hereinafter as the Act), dismissing her applications for being impleaded as a party to the two proceedings. 2. The opposite parties in the two revisions are the recorded tenure holders and the State of U. P. while the applicant, Smt. Bageshwari Devi, claims to have an interest in the holding though not recorded in the village papers as a co-tenure holder. She is the widow of Saket Narain Sewak Pandey, brother of Shashi Bind Narain Sewak Pandey, opposite party No. 1 in Civil Revision No. 98, and Kandarp Narain Pandey opposite party No. 2 in Civil Revision No. 299. For purposes of the present revision it is not necessary to consider when her husband, Saket Narain Sewak Pandey, had died and also whether under the personal law she has any interest in the holding. We can at present proceed with the assumption that she is an unrecorded co tenure holder of the holding. However, if it is later found that her husband had died before the coming into force of the Hindu Succession Act or even otherwise she did not acquire any interest in the holding of her husband and of his brothers'. Her objections even though entertained shall be liable to dismissal on merits. 3. The prayers made in the two applications moved before the Prescribed Authority were that she be made a party to the proceedings and that the two cases be decided after accepting her written statement, meaning thereby objection, and her oral and documentary evidence. As a result of the dismissal of the applications she could not, at the stage of Section 10(2) of the Act, file an objection nor could she adduce any evidence in support of her claim. 4. The point for consideration, therefore, is whether an unrecorded tenure-holder can, as a matter of right, file an objection at the stage of Section 10(2) of the Act; and if not, can he (or she) be impleaded in the proceeding either on his (or her) request or by the Prescribed Authority suo moto. 5. 4. The point for consideration, therefore, is whether an unrecorded tenure-holder can, as a matter of right, file an objection at the stage of Section 10(2) of the Act; and if not, can he (or she) be impleaded in the proceeding either on his (or her) request or by the Prescribed Authority suo moto. 5. As soon as may be after the date of enforcement of the Act, the Prescribed Authority has to give a general notice by publication in the official Gazette, calling upon every tenure-holder holding land in excess of the ceiling area applicable to him on the date of enforcement of the Act, to submit to him, within 30 days of the date of publication of the notice, a statement in respect of all his holdings in such form and giving such particulars as may be prescribed (Sec. 9 of the Act). If the statement so submitted is accepted by the Prescribed Authority, it becomes the basis of determination of the surplus land of the tenure-holder (Sec. 11(1) of the Act) ; but where the tenure-holder fails to submit a statement in pursuance of the notice published tinder Section 9 or submits an incomplete or incorrect statement, the Prescribed Authority takes steps for the preparation of a statement containing such particulars as may be prescribed and this is done after making such enquiry as the Prescribed Authority may consider necessary either by himself or by any person subordinate to him (Sec. 10(l) of the Act). Thereafter as required under sub-Sec; (2) of Section 10 of the Act a notice together with a copy of the statement prepared under sub-Sec. (1) is served upon every tenure-holder who had failed to submit a statement or who had submitted an incomplete or incorrect statement, to show cause, within a period specified in the notice, why the statement be not taken as correct. The notice naturally entitles the tenure-holder to make an .objection, within the specified period, against the statement prepared under sub-Sec. (1) of Section 10 of the Act. The objection can be entertain. ed later, though not beyond 30 days of the date of order under sub-Sec. (1) of Section 11, provided that the Prescribed Authority is satisfied that there exists sufficient cause for absence, i.e. for not filing the objection within the prescribed period. 6. The objection can be entertain. ed later, though not beyond 30 days of the date of order under sub-Sec. (1) of Section 11, provided that the Prescribed Authority is satisfied that there exists sufficient cause for absence, i.e. for not filing the objection within the prescribed period. 6. Where no objection is filed, the Prescribed Authority acts under Section 11(1) of the Act, otherwise under Section 12(l) of the Act. In either case, the Prescribed Authority has to determine the surplus land of the tenure-holder. Any party aggrieved by an order under sub-Sec.' (2) of Section 11, i.e. not condoning the delay in making an objection under Section 10(2) of Act, or under Section 12(l) can prefer an appeal to the District Judge within whose jurisdiction the land or any part thereof is situate. 7. The order of the Prescribed Authority determining the surplus land either under Section 11(1) or under Section 12(l), is subject to the order of the appellate court in an appeal under Section 13, final and conclusive and cannot be questioned in any court of law. 8. After the determination of the surplus land the Prescribed Authority notifies in the official Gazette the surplus land so determined (Sec. 14 (1) of the Act) ; and as provided in sub-Sec. (2) of Section 14, from the date of the notification all such surplus land stands transferred to and vests, except as hereinafter provided, in the State free from all encumbrances and all rights, title and interests of all persons in such land stand extinguished with effect from that date. 9. On the publication of the notification under sub-Sec. (1) of Section 14 any person claiming interest as a tenure-holder or lessee in possession from the tenure-holder, in the surplus land in respect of which a notification has been published can, within 30 days thereof, file an objection before the Prescribed Authority indicating the extent of his interest in such land (sub-Sec. (3) of Section 14). The objection so preferred is decided after affording to the objector, the tenure-holder concerned and the State Government reasonable opportunity of being heard and of producing evidence. The order passed on the objection is subject to appeal to the District Judge. The objection so preferred is decided after affording to the objector, the tenure-holder concerned and the State Government reasonable opportunity of being heard and of producing evidence. The order passed on the objection is subject to appeal to the District Judge. In disposing of the objection or the appeal the Prescribed Authority or the District Judge, was the case may be, has to accept any decision of a court of competent jurisdiction in respect of the rights of the parties (sub-Sections (4) to (6) of Section 14 of the Act). 10. As laid down in sub-Sec. (7) of Section 14 only such tenure-holder or lessee of a tenure-holder can make an objection under sub-Sec. (3) whose rights, title and interests in surplus land has been recognised under the earlier provisions of the Act. 11. After the decision of the objection under sub-Sec. (3) of Section 14 e notification already published under sub-Sec. (1) thereof is not modified. The surplus land already determined continues to be surplus and but the Collector does not, as provided in sub-Sec. (8) of Section 14, take possession of that part of surplus land in respect of which the interest of a tenure-holder or the lessee of a tenure holder has been upheld by the Prescribed Authority or by the District Judge in appeal. 12. In cases where an unrecorded tenure holder does not submit a statement in pursuance of the general notice under Section 9 of the Act, the Prescribed Authority shall ordinarily be unaware of the fact that there are tenure holders other than the recorded tenure holders. The possibility of the prescribed Authority receiving information about unrecorded tenure holders during the enquiry contemplated by Section 10 (1) of the Act cannot be excluded. To,put it differently, the Prescribed Authority can, in suitable cases feel satisfied on the submission of a statement in pursuance of a general notice under Section 9 or on making an enquiry under Section 10 (1), that a holding or holdings also belongs to persons not recorded as tenure-holders in village papers. There can, therefore, be no bar to the Prescribed Authority giving notice under Section 10 (2) of the Act to unrecorded tenure holders also unless within the meaning of the Act "tenure-holder" means a recorded tenure holder and does not include an unrecorded tenure-holder. There can, therefore, be no bar to the Prescribed Authority giving notice under Section 10 (2) of the Act to unrecorded tenure holders also unless within the meaning of the Act "tenure-holder" means a recorded tenure holder and does not include an unrecorded tenure-holder. Where a notice under Section 10 (2) is given to an unrecorded tenure-holder, he can file an objection like a recorded tenure-holder. The controversy whether an unrecorded tenure holder can file an objection under Section 10 (2) shall ordinarily arise in only those cases where no notice under this sub-Sec. is served upon him. 13. We may first of all consider who is within the meaning of the Act a tenure holder. "Tenure holder" has been defined in Section 3(b) of the Act to mean "an individual or a person who is the holder of a holding." "Holding" has been similarly defined in Section 3 (d) of the Act to mean "the land or lands held by a person 'as a bhumidhar, sirdar, asami, or as a tenant under the U. P. tenancy Act, 1939 (U. P. Act XVII of 1939), other than a sub-tenant or as a Government lessee, or as a sub-lessee of a Government lessee where the period of the sub-lease is co-extensive with the period of the lease". The case of the applicant and of the opposite parties is not governed by the U. P. Tenancy Act and, consequently for the purposes of the instant cases "tenure-holder" shall mean the holder of holding, i. e. a bhumidhar, sirdar or asami. 14. The entry existing in the village records does not ipso facto determine the status of a tenant. The courts of law may find that the entry is not correct, or that the recorded person has lost his rights. Consequently, bhumidhar, sirdar, or asami of a land may or may not be recorded person. Tenure-holders of a holding can thus be persons not recorded as such. In the circumstances, tenure holder shall, within the meaning of the Act, include an unrecorded tenure-holder also. 15. This view finds corroboration from Sec 4 (1) of the Act. Consequently, bhumidhar, sirdar, or asami of a land may or may not be recorded person. Tenure-holders of a holding can thus be persons not recorded as such. In the circumstances, tenure holder shall, within the meaning of the Act, include an unrecorded tenure-holder also. 15. This view finds corroboration from Sec 4 (1) of the Act. The sub Section lays down the ceiling area applicable to a tenure-holder and it provides that: "Subject to the provisions of this Act, the ceiling area applicable to a tenure-holder shall be calculated after taking into account all the and in any holding in the state held by him, in his own right, whether in his own name or ostensibly in the name of any other person." 16. All the land held by a tenure-holder in the State of Uttar Pradesh, irrespective of whether the land is recorded in his name or in the name of another person, has to be taken into consideration while determining the ceiling area applicable to him. When the entry is not the determining factor for purposes of ceiling area, it cannot be the sole criterion in the declaration of surplus land. Ceiling area and also surplus land area interconnected. In fact, surplus land is the land in excess of the ceiling area. In the circumstances, both recorded and unrecorded tenure-holders come within the category of a "tenure holder" and an unrecorded tenure holder can seek remedy in the same manner as a recorded tenure holder, unless an intention to the contrary can be inferred from the provisions of the Act. 17. As already mentioned above, the prescribed Authority can, as a result of the enquiry made under Section 10 (1) of the Act or on a statement being submitted in pursuance of the general notice under Section 9, recognise an unrecorded person as a tenure holder or co-tenure holder and the notice under Section 10 (2) can be served upon him to show cause why the statement prepared under sub Section (1) be not taken as correct. On receipt of the notice the unrecorded person can make an objection and the objection shall be disposed of in accordance with the provisions of Sections 12 and 13 of the Act. On receipt of the notice the unrecorded person can make an objection and the objection shall be disposed of in accordance with the provisions of Sections 12 and 13 of the Act. But where the Prescribed Authority does not recognise an unrecorded person as a tenure-holder, the question shall arise whether the unrecorded person can, in his own right, make an objection under Section 10 (2) of the Act or he can make the objection after obtaining leave of the Prescribed Authority. 18. Sections 10 (2) and 12 (1) of the Act do not lay down as to who can make an objection against the statement prepared under sub-Sec. (1) of Section 10 of the Act. Sub Section (2) merely prescribed the service of the show notice upon tenure-holder. One view can be that any tenure holder, whether served with the notice or not; can file an objection to the statement prepared under Section 10 (1). The other view as put forward by the learned Standing Counsel can be that only the person served with the notice can file such an objection though the other tenure-holders, whether recorded or not, can later make an objection under sub-Sec. (3) of Section 14 of the Act. In view of the fact that the term "tenure-holder" includes an unrecorded tenure-holder also, I see no reason why an unrecorded person cannot at the stage of Section 10 (2) make an objection. It may be mentioned, though at the risk of repetition, that the notice under Section 10 (2) has to be served upon "every such tenure holder" meaning thereby a tenure holder who has failed to submit a statement in pursuance of the general notice under Sec 9 or has submitted an incomplete or incorrect statement. The general notice under Section 9 is given to all the tenure-holders holding land in excess of the ceiling area, for submission of statement in respect thereof; and in view of the fact that "tenure holder" includes an unrecorded tenure holder also an unrecorded tenure-holder failing to submit a statement or submitting art incomplete or incorrect statement also comes within the scope of Section 10 (2) of the Act. 19. When the notice under Section 10 (2) has to be served upon "every such tenure-holder" a recorded tenure-holder though not actually served can file an objection to the statement prepared under sub-Sec (1). 19. When the notice under Section 10 (2) has to be served upon "every such tenure-holder" a recorded tenure-holder though not actually served can file an objection to the statement prepared under sub-Sec (1). If contrary view is taken injustice can be done to tenure-holders as a result of any omission on the part of the Prescribed Authority or his office. When a recorded tenure-holder though not served, can, as a matter of right, file an objection under Section 10 (2), an unrecorded tenure holder can, in the same manner file such an objection. I am, therefore, of the opinion that the provisions of the Act can lead to only one interpretation namely, that an unrecorded tenure-holder can file an objection under Section 10 (2) of the Act, irrespective of whether he was served with a notice under this sub Sec or not. 20. Even if we assume for the sake of argument that the provisions of the Act are capable of more than one interpretation, the courts of law must adopt that view which is equitable and reasonable, shall further the cause of justice and, at the same time, shall carry out the intention of the legislature. 21. As already indicated above, determination of surplus land is in view of Sections 1 1(3) and 12 (2) of the Act, final and conclusive and the notification under Section 14(l) of the Act with regard to surplus land determined under Sections 11, 12 or 13, as the case may be, is not modified or altered after the disposal of the objection preferred under sub-Sec. (3) of Section 14. What the Collector does is not to take possession of that part of the surplus land in which the rights, title or interests of a tenure-holder or lessee of a tenure-holder are upheld. In case an unrecorded tenure-holder cannot make an objection at the stage of Section 10(2) of the Act and can make an objection at the stage of Section 14 (3) only, the other tenure-holders can suffer an irreparable injury. The objection under Section 14(3) of the Act pertains to surplus land and not to land other than the surplus land. This would be apparent from the wording of the sub-section. The objection under Section 14(3) of the Act pertains to surplus land and not to land other than the surplus land. This would be apparent from the wording of the sub-section. It clearly provides that : "On the publication of the notification under sub-Sec. (1), any person claiming interest as a tenure-holder or a lessee in possession from the tenure-holder, in the surplus land in respect of which the notification has been published, may, with in thirty days thereof, file an objection before the Prescribed Authority indicating the extent of his interest in such land." 22. Consequently, if the objection pertains to land other than the surplus land or the objection relates to both kinds of land, the Prescribed Authority can, in one case, disregard the objection and, in the other, not take into consideration that part of the objection which relates to land other than surplus land. An unrecorded tenure-holder shall be able to recover his share in the surplus land by making an objection under Section 14(3) and he can also recover his share in the land other than surplus land, by seeking remedy before the ordinary courts of law. An unrecorded tenure-holder shall thus be in a position to get what was due to him; but this shall be at the expense of recorded tenure-holders. The net result shall be that recorded tenure holders shall lose and more land shall be wrongly declared to be surplus land. 23. The above point can be clarified by giving an illustration. Supposing that there are two recorded ten ure-holders A and B and one unre. corded tenure-holder C, each having the same share in the holding or holdings; with a total area of 120 acres; and each of the three tenure. holders is entitled to the ceiling area of 40 acres. The land held by each tenure-holder shall thus be 40 acres and no part of the land can be declared surplus land. In case the objection of the unrecorded tenure holder is entertained at the stage of Section 10(2) of the Act and the objection is eventually allowed, each tenure-holder shall be able to retain 40 acres of land and no part of the land shall be declared surplus land. But if the unrecorded tenure-holder can. In case the objection of the unrecorded tenure holder is entertained at the stage of Section 10(2) of the Act and the objection is eventually allowed, each tenure-holder shall be able to retain 40 acres of land and no part of the land shall be declared surplus land. But if the unrecorded tenure-holder can. not file an objection at the stage of Section 10(2), the Prescribed Authority shall declare 40 acres of land to be surplus land and shall permit the recorded tenure-holders A and B to retain 80 acres of land. On an objection made under Section 14(3) by the unrecorded tenure-holder C, he shall be able to retain his share in the surplus land and the Collector shall not take possession thereof. The Collector shall thus take possession of only 80/3, i.e. 26 23 acres of the surplus land; and C can remain in possession of the rest, namely, 13? acres. C can also recover from A and B his share (80/3, i.e. 26? acres) in the land other than surplus land. In other words, by making an objection under Section 14 (3) and by seeking remedy before the ordinary courts of law, C shall recover or remain in possession of 131/3 plus 262/3=40 acres of land, leaving 26? acres of land in the possession of A and an equal area in the possession of B. Thus both A and B shall be deprived of 13? acres each and 26? acres shall be wrongly taken possession of by the Collector. This is clearly against the intention of the framers of the Act, where under both A and B could retain 40 acres each. 24. To get over this difficulty it was contended by the learned Standing Counsel that the recorded tenure holders, A and B, can also file an objection under Section 14(3) and thereby recover the land which they are likely to lose by the entertainment of the objection of C at the stage of Section 14(3) only. Assuming that an objection of A and B can also be entertained at the stage of Section 14 (3), they shall be in a position to file such an objection after the objection of C has been allowed by the Prescribed Authority or by the District Judge in appeal. This shall result in multiplicity of proceedings and delay in distribution of surplus land. This shall result in multiplicity of proceedings and delay in distribution of surplus land. Further, the parties shall be put to unnecessary expenses and botheration. The adoption of this view as put forward by the Standing Counsel, namely that an unrecorded tenure-holder can file an objection at the stage of Section 14 (3) only, shall thus be inequitable and unreasonable and on this ground can be repelled. 25. To sum up, from whatever aspect the matter is looked into it must be held that a tenure-holder, whether recorded or unrecorded can, as a matter of right, file an objection at the stage of Section 10(2) of the Act. In this view of the matter no leave of the court prior to the filing of the objection was necessary, and the tenure-holder could, on his own, file an objection at the stage of Section 10 (2) of the Act. However, the objection under Section 10(2) can be filed within the period specified in the notice, or on the Prescribed Authority being satisfied, within 30 days from the date of the order passed under Section 11(1) of the Act. Considering that under Section 42 of the Act the provisions of Sections 5 and 12 of the Limitation Act have been made applicable to all proceedings, including proceedings in appeals, applications and objections under the Act, the Prescribed Authority has also the power to condone the delay under Sections 5 and 12 of the Limitation Act. To put it differently, if no objection or application was made within the prescribed period, or an application already made cannot be deemed to be an objection under Section 10 (2) of the Act, the Prescribed Authority can, on sufficient cause being shown, permit the party to file an objection even after the expiry of the prescribed period. 26. Coming to the instant case, Smt. Bageshwari Devi, applicant had in Civil Revision No. 98 of 1963 filed an objection on 28-2-1962 and made the present application for being impleaded in the proceeding on 15-11-1962. In both it was alleged that her husband, and thereafter she was a co-tenure-holder with one third interest. The objection and also the application can easily be treated to be under Section 10(2) of the Act. In Civil Revision No. 299 of 1963 no objection or application appears' to have been made prior to 15-11-1962. In both it was alleged that her husband, and thereafter she was a co-tenure-holder with one third interest. The objection and also the application can easily be treated to be under Section 10(2) of the Act. In Civil Revision No. 299 of 1963 no objection or application appears' to have been made prior to 15-11-1962. In case the application dated 15-11-1962 was made Within the period specified in the notice under Section 10 (2) of the Act, or prescribed under Section 11(2) it would not be necessary for the applicant to make a separate application under Section 5 of the Limitation Act, otherwise she shall have to formally apply for condonation of delay. The Prescribed Authority shall naturally keep in mind that she is an unrecorded tenure-holder on whom no notice under Section 10 (2) had been served and such persons deserve a liberal consideration. 27. When both the applications dated 15-11-1962 could be treated as objections under Section 10(2) of the Act, they could not be dismissed in toto. 28. In substance, both the revisions succeed and are hereby allowed. The orders under revision are set aside and the Prescribed Authority is directed to proceed with the matter in accordance With the law. Costs on parties. Stay orders are vacated.