KUMAR RAJARATNAM, J. ( 1 ) THIS writ petition is filed against the order passed by the third respondent in case No. RB/ulc/ap/4-83-84, dated 20-5-1986 confirming the order passed by the second respondent dated 15-3-1983. ( 2 ) ACCORDING to the petitioner, his family consists of three major sons and three major daughters and petitioner's family including minor children is 25 members. The properties of the petitioner's family is agricultural lands and the entire family's source of livelihood is from agricultural lands. Petitioners filed a declaration as required under the Urban Land (Ceiling and regulation) Act, 1976 declaring his holding that the holdings of the petitioners are all agricultural lands bearing Sy. Nos. 56/2 and 71/1 situated at Madhavapura. The second respondent, according to the petitioner, without holding a proper enquiry required under the Act has held 24981. 43 sq. metres in excess of the ceiling limit of Sy. Nos. 56/2 and 71/1. Petitioner submits that both the Sy. Nos. are agricultural lands and are situated outside the ODP plan. ( 3 ) IT appears to me that the Appellate Authority has not considered whether the lands in question are agricultural lands or not for giving exemption. It is admitted that the lands in question is marked as agricultural lands as per Annexures-C and E. It has held that they are not agricultural lands merely because he says the records show that grass is grown in the agricultural lands. However, the Revenue Inspector's report shows that these are agricultural lands. The Appellate Authority has further held that agriculture does not include raising of grass. ( 4 ) LEARNED Counsel for the petitioner cited a Full Bench decision of the Andhra Pradesh High Court in Officer-in-charge (Court of Wards) Paigah, Sir Vicar-Ul-Umra, Hyderabad v The commissioner of Wealth-tax, Andhra Pradesh, Hyderabad : "agricultural land" means :"agricultural land is an open land which is either cultivated or which is fit for cultivation. It is the inherent quality of the land that has to be taken into consideration in determining whether it has the characteristic of agricultural land or not. The basic characteristic of the land is not dependent upon the nature of the produce cultivated thereon. It is the inherent quality of the land that has to be taken into consideration in determining whether it has the characteristic of agricultural land or not. The basic characteristic of the land is not dependent upon the nature of the produce cultivated thereon. If a land is fit for carrying on agriculture, in the sense of being tilled and ploughed without any further necessity for undertaking extensive or expensive measures for converting the basic characteristic of the land and making it fit for cultivation in the above sense, it can be termed as agricultural land". "in this sense every land which is presently or prospectively capable of cultivation can be said to be 'agricultural land' if it is shown that the land is actually cultivated either presently or in the immediate past or if it is shown that it is lying fallow, but is capable of being cultivated so long as the land has not been actually diverted to purposes other than agricultural purposes by construction of buildings thereon, and other operation which render the land itself incapable of being cultivated". ( 5 ) I respectfully agree with the opinion of the Andhra Pradesh High Court. ( 6 ) IT is also brought to my notice that the other point which has also not been considered by the third respondent-Appellate authority herein is with regard the units in the family. Learned counsel for the petitioner has brought to my notice a decision in prathima Paul v Competent Authority. The Calcutta High court held thus :"members of a Hindu Undivided Family consisting of a mother and her minor sons, inheriting the land in question from their husband and father respectively, cannot be treated as one 'person' or unit for the purpose of the Act. They would have separate ceiling limits under Section 4 (7) of the Act. A Hindu Undivided Family is not a person as defined in Section 2 (i) of the Act and is not to be treated as a single unit for the purpose of ceiling limit, but under section 4 (7) of the Act, each individual member of such family, major or minor, having a share in the vacant land belonging to such family, shall have their respective separate ceiling. It was more when there was a government Circular clarifying that the word 'family' in section 2 (i) 'will not include H. U. F. ' and the definition of 'person' in Section 2 (i) read with sub-section (7) of Section 4 would make it clear beyond doubt that Hindu Undivided family is not treated as a 'person' for the purpose of the Act and only shares of individual members of the Hindu undivided Family are to be aggregated for the purpose of calculating the extent of land by the individual members". ( 7 ) IN these circumstances, this point has also not been considered by the Appellate Authority while giving its finding. ( 8 ) THE learned High Court Government Pleader submits thatthe third respondent has considered all the points raised by the petitioner. I am not able to agree that all the points that have been raised by the petitioner have been considered by the third respondent. Certainly the point with regard to whether the particular piece of land was agricultural or not was not considered and a reference is made that the land is not treated as agricultural land because grass is grown on that land without adverting to the report of the Revenue Inspector which states that this land is an agricultural land. Whatever it be this is a fit case where the matter ought to be remitted back to the third respondent the Appellate Authority for proper adjudication on the two points that have been referred to by me. ( 9 ) CONSEQUENTLY, the order Annexure-A of the Appellate Authority is quashed and the matter is remitted to the third respondent for fresh disposal of the appeal in accordance with law after issuing notice to the petitioner. The third respondent shall dispose of the appeal as expeditiously as possible. There will be no order as to costs. --- *** --- .