ORDER : 1. The Petitioner Trust has filed this writ petition aggrieved by the order dated 23.10.2007 passed by the Gujarat Revenue Tribunal, confirming the order dated 15.03.1993 passed by the Mamlatdar and ALT, Vav in Ceiling Case No. 1 of 1993 which was confirmed by the Deputy Collector, Tharad in Ceiling Appeal No. 3 of 1993 on 30.11.1993, declaring 186 acres 36 gunthas as surplus land under provisions of the Gujarat Agricultural Land Ceiling Act, 1960. 2. In the earlier round of litigation, the learned Single Judge of this Court (Coram: Jayant Patel, J.) in Special Civil Application No. 3533 of 1996, Kirtibhai Chimanlal Parekh vs. Mamlatdar Vav and Others had remanded the case back to the Tribunal with the following observations: “8. Even if the matter is considered on the basis that the benefits of Section 3(ddd) of the Act are not available to the petitioner Trust having rejected the application, the Tribunal has not examined the aspect qua the exemption already available to the petitioner Trust prior to 1.4.1976 in light of the decision of this Court in case of Shri Ranpur Khoda Dhor Panjarapole vs. State of Gujarat and Others (supra). If the exemption continues to apply in view of Section 3(dd), it would be required for the Tribunal to consider as to whether any land could be said as holding for its declaration as surplus land as per the provisions of the Act. The perusal of the order passed by the Tribunal, shows that the Tribunal has proceeded on the basis that as no exemption was available in view of Section 3(ddd) of the Act, the land can be considered for the purpose of computation while conducting the ceiling case. Even the lower authorities have already proceeded on that basis. Therefore, it appears that since the aforesaid aspect is not considered by the Tribunal for the availability of the exemption to the petitioner Trust qua the agricultural land as per Section 3(dd) of the Act, the matter deserves to be remanded to the Tribunal for its reconsideration to that extent.” 3. After the remand, the Tribunal passed the order on 23.10.2007 again rejecting the case of the Petitioner with the following observations: OTHERS LANGUAGE 4. Aggrieved by the same, the Petitioner again approached this Court by way of this writ petition filed before this Court on 30.11.2007. 5. During the course of arguments, Mr. After the remand, the Tribunal passed the order on 23.10.2007 again rejecting the case of the Petitioner with the following observations: OTHERS LANGUAGE 4. Aggrieved by the same, the Petitioner again approached this Court by way of this writ petition filed before this Court on 30.11.2007. 5. During the course of arguments, Mr. Bharat Rao, learned counsel for the Petitioner has submitted before this Court that two significant developments have taken place in the matter during the pendency of this petition since 2007 in this Court: (i) The Trust in question for running the ‘Panjrapole/Gaushala’ in question has been registered as a separate Public Charitable Trust under provisions of the Bombay Public Trusts Act, 1950 under the name and style of Shree Dheema Mahajan Khodadhor Panjrapole, vide Registration No. E/1221/Banaskantha on 28.10.2008 (date) by the Assistant Charity Commissioner, Palanpur, registering Trust Deed dated 13.10.2008. (ii) A Notification of Revenue Department of Government of Gujarat No. GHM-2020-M-ALC-102016-CM-102-CHH dated 05.10.2020 waiving the period of registration as separate Public Charitable Trust in case of ‘Panjrapole/Gaushala’ as falling within the meaning of Section 3(ddd) of the Gujarat Agricultural Lands Ceiling Act, 1960. 6. He, therefore, submitted that in view of the waiver of the period by the State Government and registration of the Petitioner as a separate Trust under provisions of the Bombay Public Trusts Act, 1950, the orders against the Petitioner Trust of the Authorities and Tribunal below cannot survive now and the Petitioner Trust cannot be made subject to the Ceiling Law under provisions of the Gujarat Agricultural Lands Ceiling Act, 1960 as it is admittedly maintaining ‘Panjrapole/Gaushala’ only. Copies of these two Documents have been supplied to the learned Assistant Government Pleader also, who does not dispute the same. 7. Having heard learned counsel for the parties, this Court is therefore of the clear opinion that the order of the Tribunal impugned in the present writ petition as well as the orders of the two Authorities below against the Petitioner Trust now cannot survive and deserve to be quashed. Copy of the scanned Registration Certificate of the Petitioner Trust now as a separate Public Charitable Trust under the Bombay Public Trusts Act, 1950 is placed on record as also the copy of the Notification dated 05.10.2020 are printed herein-below for ready reference: IMAGE Transcribed: “REVENUE DEPARTMENT NOTIFICATION Sachivalaya, Gandhinagar, 5th October, 2020 GUJARAT AGRICULTURAL LANDS CEILING ACT, 1960. Copy of the scanned Registration Certificate of the Petitioner Trust now as a separate Public Charitable Trust under the Bombay Public Trusts Act, 1950 is placed on record as also the copy of the Notification dated 05.10.2020 are printed herein-below for ready reference: IMAGE Transcribed: “REVENUE DEPARTMENT NOTIFICATION Sachivalaya, Gandhinagar, 5th October, 2020 GUJARAT AGRICULTURAL LANDS CEILING ACT, 1960. No. GHM-2020-M-ALC-102016-CM-102-CHH: WHEREAS the Institutions for public religious worship despite working for the welfare of the animals utilizing the lands for maintenance of Panjarapole or Gaushala which were not registered as a separate public trust under the Gujarat Public Trusts Act, 1950 (Bom. XXIX of 1950) within the stipulated time and tehre being not exempted under sub-clause (i) of clause (ddd) of sub-section (1) of section 3 of the Gujarat Agricultural Lands Ceiling Act, 1960 (Guj. XXVII of 1961) (herein after referred to as “the said Act”): (1) The applicant institution must be registered under The Gujarat Public Trusts Act, 1950 before 31st December, 1995. (2) If the applicant institution have lands in one or more district, the Competent Authority for that applicant institution shall be the Collector of the district where the trust have been registered. If the applicant institution registered outside of the Gujarat State, the Collector shall be the competent authority for the applicant institution in the district where the applicant institution holds the maximum land. (3) Such institution shall be holding the lands for maintaining Gaushala/panjarapole as per prevailing rules and regulations. (4) The applicant institution shall act as per the objectives of its trust deed. It shall not carry out any activities which are detrimental to the society at large and shall not be involved in any illegal or unlawful activities and shall not be the persons of unsound mind and declared insolvent. (5) The audited financial reports of last 5 years of the applicant institution must be submitted before the Charity Commissioner. (6) The applicant institution must have tag identification for all animals. (7) The applicant institution shall accept animals from any individual or any institutions of local self-government without any prejudice. (8) The applicant institution must have sufficient provisions for drinking water and irrigation facilities for fresh fodder cultivation, storage for dry fodder and cattle feed/grains and permanent shelter/shed for all animals. (7) The applicant institution shall accept animals from any individual or any institutions of local self-government without any prejudice. (8) The applicant institution must have sufficient provisions for drinking water and irrigation facilities for fresh fodder cultivation, storage for dry fodder and cattle feed/grains and permanent shelter/shed for all animals. (9) The applicant institution shall have separate accommodation facilities for different categories of animals e.g. Calf and milch, adult, productive, nonproductive, unhealthy animals. (10) The applicant institution shall have provisions for indoor facilities with veterinary doctor for unhealthy and sick animals. There shall be proper system of vaccination on regular basis in order to protect the animals from diseases. (11) The applicant institution shall have efficient system for scientific disposal of dead bodies. By order and in the name of the Governor of Gujarat. I.D. CHAUDHARI Deputy Secretary to Government.” 8. The provisions of Section 4 of the Gujarat Agricultural Lands Ceiling Act, 1960 provides for the ‘Exempted Lands’ in which sub-clause (ddd) was inserted by the State by Gujarat Act No. 2 of 1974. The said clause 3(1)(ddd) reads as under: “(ddd) lands being lands utilised for maintenance of Panjrapole or Gaushala, which were exempt from the provisions of this Act immediately before the specified date by reason of their being the property of an institution for public religious worship registered as a public trust under the Bombay Public Trust Act, 1950 (Bom. XXIX of 1950), provided such institution creates a separate trust in respect of such lands for the purposes of Panjrapole or Gaushala applies within a period of ninety days from the specified date, for the registration of such trust under the said Act, to the Deputy or Assistant Charity Commissioner having jurisdiction and endeavours to get such separate trust registered under the said Act, within a period of one year from the specified date.” 9. In view of the fact that the 2 -----, the provisions of the Gujarat Agricultural Lands Ceiling Act, 1960, therefore, cannot be applied to the Petitioner Trust which is admittedly running and maintaining ‘Panjrapole/Gaushala’ only on the land in question. 10. In view of the fact that the 2 -----, the provisions of the Gujarat Agricultural Lands Ceiling Act, 1960, therefore, cannot be applied to the Petitioner Trust which is admittedly running and maintaining ‘Panjrapole/Gaushala’ only on the land in question. 10. In view of the land in question being exempted from the provisions of the Gujarat Agricultural Lands Ceiling Act, 1960, the order dated 23.10.2007 passed by the Gujarat Revenue Tribunal, the order dated 15.03.1993 passed by the Mamlatdar and ALT, Vav in Ceiling Case No. 1 of 1993 and the order dated 30.11.1993 passed by the Deputy Collector, Tharad in Ceiling Appeal No. 3 of 1993 cannot be sustained in view of the amendment of the law and subsequent registration of the Trust. 11. Accordingly, the writ petition is allowed. The order dated 23.10.2007 passed by the Gujarat Revenue Tribunal, the order dated 15.03.1993 passed by the Mamlatdar and ALT, Vav in Ceiling Case No. 1 of 1993 and the order dated 30.11.1993 passed by the Deputy Collector, Tharad in Ceiling Appeal No. 3 of 1993 are hereby quashed and set aside. No orders as to costs.