Judgment :- 1. The State is the revision petitioner. The order under challenge is one by which the Taluk Land Board has disposed of the S. M. proceedings initiated under S.87 KLR Act. 2. It is not disputed that the respondent after 1-1-1970 has acquired certain lands, by purchase. These purchases are of various dates. Certain properties have also been disposed of by the respondent during the relevant period. 3. The question arising for consideration is, what is the method that should be adopted to determine the excess land in cases like the one on band? A reference in this connection to S.87 is profitable. 4. S.87 provides that where any person acquires any land after 1-1-1970 by gift, purchase, mortgage with possession, lease, surrender or any other kind of transfer inter vivos or by bequest or inheritance or otherwise and in consequence thereof, the total extent of land owned or held by such person exceeds the ceiling area, such excess shall be surrendered to such authority as may be prescribed. That means in consequence of an acquisition made after 1-1-1970 if the total extent of land owned or held by the acquirer exceeds the ceiling area, then he is bound to surrender the excess land. While determining the ceiling area the sales effected after the date of acquisition but before the date of the determination of the excess land, is liable to be ignored. That means only the sales effected prior to the date of acquisition within the meaning of S.87 are liable to be excluded from the purview of the proceedings. This is the method that should be adopted in determining the excess land under S.87. The intention of the legislature thus is clear that under S.87 any number of proceedings to determine the excess land held by a person can be initiated depending upon the number of acquisitions the person may have provided the said acquisitions satisfy the requirements provided thereunder. Each acquisition therefore has to be considered as a unit for the purpose of determining the excess land. 5. On going through the order I am satisfied that the Taluk Land Board has not considered the issue in the right perspective and therefore the order under challenge is set aside and the case is remanded to the Taluk Land Board for a de novo consideration. 5. On going through the order I am satisfied that the Taluk Land Board has not considered the issue in the right perspective and therefore the order under challenge is set aside and the case is remanded to the Taluk Land Board for a de novo consideration. The Taluk Land Board will keep the observations contained in this order in view while deciding the issues. It is made clear that while determining the excess land the Taluk Land Board shall treat each acquisition as a unit for the purpose of determining the excess land. In other words the date of acquisition and the position regarding the ceiling area as on that day has to be taken into account while determining the question pertaining to the excess land. The CRP is allowed in the manner indicated above. No order as to costs.