Judgment :- 1. Heard both the parties. 2. The petitioner in the above writ petition has prayed for issue of a writ of certiorari or any other writ or order in the nature of a writ calling for the records of the respondent herein culminating with his order bearing A-1 4677/81 (SRA 64/78) dated 28.9.87 and quash the same. 3. Admitted facts of the case are as follows: The land of an extent of 35.10 acres situated on the west of Madurai Road, Sankar Nagar, Revenue Village, Narayanapuram, originally belonged to one Sankara Subramanian, who gifted the same to his mother-in-law Tmt. Valliammal. The said Valliammal executed a registered will dated 4.10.78 in favour of her daughter namely Rajalakshmiamma and Ramasubramaniam and to the petitioner namely S. Shanmusham. After the death of Tmt. Valliammal on 14.2.84, the property mentioned in the Will vested on the beneficiiaries. 4. The petitioner complaints that a notice under Section 9(1) of the Tamil Nadu Urban Land (Ceiling and Regulation) Act was served on one Thiru S. Sivasubramaniam, son of the urban land owner namely Tmt. Valliammal. Since the said Sivasubramaniam did not file any objection, an order was passed under Section 9 (5) of the Act. But he did not appeal even for the enquiry which was held on 15.5.87. Therefore, another notice was issued to Sivasubramaniam on 15.5.87, and inspite of the acknowledgement of the same on 25.5.87, the said Sivasubramaniam did not appear for the enquiry on 4.6.87 and on 14.7.87. Hence, final orders under section 9(5) of the Act was passed on 24.7.87 and the same was also acknowledged by Sivasubramaniam on 30.7.87. He did not prefer any appeal against the order under section 9(5) of the Act, dated 24.7.87. Hence a final settlement under section 10(1) of the Act was passed on 28.9.87. 5. Aggrieved by the said proceedings dated 28.9.87 the petitioner has filed the above writ petition. 6. The learned counsel for the petitioner contends that the respondent ought to have given an opportunity to the petitioner before passing final order under section 10(1) of the act. According to him, under Section 9(1) of the Tamil Nadu Urban Land Ceiling and Regulation) Act, show cause notice has to be served on the petitioner. The learned counsel for the petitioner invited my attention to section 9(5) of the Act contemplating such reasonable opportunity. 7. According to him, under Section 9(1) of the Tamil Nadu Urban Land Ceiling and Regulation) Act, show cause notice has to be served on the petitioner. The learned counsel for the petitioner invited my attention to section 9(5) of the Act contemplating such reasonable opportunity. 7. In the light of the above facts the learned counsel for the petitioner contends that the respondents before holding that the said Will dated 4.10.78 is null and void as per section 6 of the Act, the petitioner should have been given an opportunity to explain his case. He further contends that in any event, the Will is not at all attracted by section 6 of the Act. Since the respondents have not complied with the procedure laid down in Rule 8(2) (a) (ii), the impugned order is liable to be quashed. 8. The learned Government Advocate appearing for the respondent contends that they have rightly come to the conclusion that the Will alleged to have been executed by Tmt. Valliammal be deemed to be null and void under section 6 of the Act and therefore, the allegation of giving an opportunity to the petitioner does not arise. Consequently, the petitioner or any other person claiming as the beneficiary under the Will alleged to have been executed by Valliammal are not entitled to claim any right. 9. The learned Government Advocate further contends that service of notice to Sivasubramaniam, son of the urban land owner, itself is sufficient to satisfy the compliance of section 9(5) of the Act. The refutal of the fact that Sivasubramaniam failed to avail of the opportunity provided to him itself does not vitiate the impugned proceedings. He further contends that since Sivasubramaniam was considered as a legal representative of the urban land owner to whom notice was admittedly served by the respondents before passing final orders under section 9(5) of the Act, the contention of the petitioner regarding the violation of Rule 8(2) (a) (ii) is not tenable in law. 10. I have carefully considered the submissions made on behalf of both the sides. In this connection, it is relevant to refer the following provisions of the Act. 10. I have carefully considered the submissions made on behalf of both the sides. In this connection, it is relevant to refer the following provisions of the Act. Section 6 “Transfer of vacant land — No person holding vacant land in excess of the ceiling limit immediately before the commencement of this Act shall transfer any such land, or part thereof, by way of sale, mortgage, gift, lease or otherwise until he has furnished a statement under section 7 and a notification regarding the excess vacant land held by him has been published under sub-section (1) of section 11 and any such transfer made in contravention of this provision shall be deemed to be null and void.” Section 9(5): “The competent authority shall duly consider any objection received, within the period specified in the notice referred to in sub-section (4) or within such further period as may be specified by the competent authority for any good and sufficient reason from the person on whom a copy of the draft statement has been served under that sub-section and the competent authority shall, after giving the objector a reasonable opportunity of being heard, pass such orders as it deems fit.” Section 10(1) : “After the disposal of the objections, if any, received under sub-section(5) of Section 9. the competent authority shall make the necessary alterations in the draft statement in accordance with the orders passed on the objections aforesaid and shall determine the vacant land held by the person concerned in excess of the ceiling limit and cause a copy of the statement as so altered to be served in the manner referred to in sub-section (4) of section 9 on the person concerned and where such vacant land is held under a lease, or a mortgage, or a hire purchase agreement, or an irrevocable power of attorney, also on the owner of such vacant land and such statement so served shall be deemed to be the final statement.” Rule 8: “Particulars to be contained in draft statement as regards vacant lands and manner of service of the same. 1. Every draft statement prepared under subsection (1) of Section 9 shall contain the particulars specified in form III. 2. 1. Every draft statement prepared under subsection (1) of Section 9 shall contain the particulars specified in form III. 2. (a) The draft statement together with the notice referred to sub-section (4) of section 9 shall be served on — (i) the holder of the vacant lands and (ii) all other persons, so far as may be known who have or are likely to have any claim to or interest in, the ownership or possession, of both of the vacant lands, by sending the same by registered post addressed to the person concerned — (i) in the case of the holder of vacant hinds, to his address as given in the statement filed in pursuance to sub-section (1) of section 7, and (ii) in the case of other persons, at their last known addresses. (b) where the draft the statement and the notice are returned as refused, by the addressee, the same shall be deemed to have been duly served on such person. (c) Where the efforts to serve the draft statement and the notice on the holder of the vacant lands or as the case may be, on any other person referred to in clause (a), in the manner specified in the clause are not successful for reasons other than the reason referred to in clause (b), the draft statement and the notice shall be served by affixing copies of the same in a conspicious place in the office of the competent authority and also upon some conspicuous part of the house (if any) in which the holder of the vacant lands or, as the case may be, the other person in known to have last resided or carried on business or personally worked for gain. (3) the notice under sub-section (4) of section 9 shall be in Form IV. 11. A reading of above sections under the scheme of the Act contemplates the competent authority to take a decision whether an instrument in question in which any person claims any right or interest is attracted by section 6 of the Act. Only after taking such decision, the authorities are expected to proceed under Sections 9 and 10 of the Act. 12. In the instant case, the petitioner is claiming benefit under the Will dated 4.10.78, alleged to have been executed by Tmt. Valliammal. Only after taking such decision, the authorities are expected to proceed under Sections 9 and 10 of the Act. 12. In the instant case, the petitioner is claiming benefit under the Will dated 4.10.78, alleged to have been executed by Tmt. Valliammal. Therefore, the Authority has to decide whether the said Will dated 4.10.78 is attracted under section o of the Act. What is prohibited under the Act is only transfer by way of sale, mortgage, gift, lease or otherwise. According to the Authorities, the word ‘otherwise’ found in section 6 of the Act includes the Will. 13. Section 5 of the Transfer of Property Act defines the transfer of property as follows: “Transfer of property” means an act by which a living person conveys property, in present or in future, to one or more other living persons, or to himself, or to himself and one or more other living persons; and “to transfer property” is to perform such act.” 14. With regard to the issue whether a Will amounts a transfer of property, a Full Bench of Jammu and Kashmir in Lala Devi Dass v. Pannalal held as follows: “Disposal of immovable property by Will would not amount to a transfer in as much as the property does not pass on to the donee at the time the will is executed. It is merely an intention expressed by the testator with respect to his property that after his death it should devolve on the donee. In my opinion therefore, there is no specific provision in law prohibiting the disposal of immovable property other than the land as defined in the Land Alienation Act, by will in favour of a non-state subject and such a will cannot be held to be invalid. The reference is answered accordingly.” 15. Since the Will cannot be construed as an instrument for transfer of property, the same cannot be held as attracted under Section 6 of the Act. Consequently, the petitioner being the beneficiary under the Will is entitled to claim the rights and interests in the impugned land. Admittedly, in the instant case, the petitioner has not been given any opportunity inspite of making representations to the respondent. Consequently, the petitioner being the beneficiary under the Will is entitled to claim the rights and interests in the impugned land. Admittedly, in the instant case, the petitioner has not been given any opportunity inspite of making representations to the respondent. In fact, in the counter affidavit, the respondent has admitted that the petitioner gave a statement on 26.2 79 bringing to the notice the will dated 4.10.78 to the special Deputy Tahsildar (Urban Land Ceiling) Tirunelveli. Still the authorities overlooked the above information and failed to comply with the requirements contemplated under section 9(5) and thereafter under section 10(1) of the Act. 16. As rightly pointed out by the learned counsel for the petitioner, Rule 8(2) (a) (II) contemplates service of the draft statement prepared under section 9(1) of the Act together with the notice referred to under section 9 (4) of the Act to the holder of the vacant land as well as to all persons so far as may be known, who have, or are likely to have any claim to, or interest in, the ownership, or possession, or both, of the vacant land by sending the same by registered post addressed to the person concerned. Rule 8(2) (a) (ii) makes it clear that the petitioner having informed the respondent that he is having claim and interest in the property pursuant to the Will dated 4.10.78, is entitled for the service of the draft statement under section 9(1) of the Act and the notice referred to under Section 9 (4) of the Act. The admitted non-compliance of the above procedure prescribed under the Rules vitiates the impugned proceedings. 17. Therefore, I am obliged to quash the impugned proceedings and it is open for the respondents to take appropriate further proceedings, if they are so advised, as per law. 18. In the result, the writ petition is allowed as prayed for. No costs.